Agenda packet — Angels Camp City Council, April 4, 2023

CITY HALL
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-2181 Home of the Jumping Frog • Angelscamp.gov

CITY OF ANGELS

CITY COUNCIL AGENDA
April 4, 2023
THIS MEETING WILL BE HELD AT ANGELS FIRE HOUSE, 1404 VALLECITO ROAD AND WILL BE OPEN TO PUBLIC.

In person public attendance will be available with limited seating. Seats are available on a first come, first served basis. Members of the public shall have the right to observe and offer public comment at the appropriate time. To view or participate in the meeting online, please use the following link:

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CITY COUNCIL appreciates your interest and encourages your participation. Regularly scheduled meeting are held the 1st and 3rd Tuesday of each month. The Agenda is divided into two sections:

CONSENT AGENDA: These matters include routine financial and administration actions and are usually approved by a single majority vote.

REGULAR AGENDA: These items include significant financial and administration actions of special interest, hearings and work sessions.

The numerical order of the items on this agenda is for convenience of reference. Items may be taken out of order upon request of the Mayor or Council Members. All questions shall be directed to the Mayor who, at his/her discretion, will refer to Staff.

Mayor Jennifer Herndon Vice Mayor Isabel Moncada
Council Members Gretel Tiscornia, Alvin Broglio, Caroline Schirato City Administrator Rebecca Callen City Attorney Doug White 5:00 p.m. REGULAR MEETING

1. ROLL CALL

2. ADJOURN TO CLOSED SESSION

CITY HALL
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-2181 Home of the Jumping Frog • Angelscamp.gov
A. Conference with Real Property Negotiators (Gov’t Code Section 54956.8) Property Location: APN 058-007-005 (former site of Altaville Sanitary District Wastewater Treatment Plant) Property Owner: City of Angels Camp
Agency Negotiator: Rebecca Callen, City Administrator
Under Negotiation: Terms for Sale of Property
B. Conference with Real Property Negotiators
Property Location: APN: 060-006-009
Agency Negotiator: Rebecca Callen, City Administrator
C. Public Employment Performance Evaluation (Gov. Code Section 54957) Title: City Administrator/Manager
6:00 p.m. REGULAR MEETING

1. ROLL CALL

2. PLEDGE OF ALLEGIANCE

3. REPORT OUT OF CLOSED SESSION
A. Conference with Real Property Negotiators (Gov’T Code Section 54956.8) Property Location: APN 058-007-005 (former site of Altaville Sanitary District Wastewater Treatment Plant) Property Owner: City of Angels Camp
Agency Negotiator: Rebecca Callen, City Administrator
Under Negotiation: Terms for Sale of Property
B. Conference with Real Property Negotiators,
Property APN: 060-006-009
Agency Negotiator: Rebecca Callen, City Administrator
C. Public Employment Performance Evaluation (Gov. Code Section 54957) Title: City Administrator/Manager

4. APPROVAL OF THE AGENDA AS POSTED (OR AMENDED)

5. PUBLIC COMMENT
The public may address the Council on any item of public interest not otherwise on the agenda that is within the jurisdiction of the city. No action may be taken. Matters to be addressed may be referred to City Staff or placed on a subsequent meeting Agenda. Speakers are limited to five minutes per person.

CITY HALL
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-2181 Home of the Jumping Frog • Angelscamp.gov

6. CONSENT AGENDA
A. Approve Draft Minutes of March 21, 2023, Rose Beristianos, City Clerk B. Approve Resolution No. 23-32, Road Closure of State Route 49 in the City of Angels for Frog Jump Youth Parade, Caytlyn Schaner, Administrative Services Specialist

7. REGULAR AGENDA
A. Approve Resolution No. 23-40, Awarding a Contract and Authorizing the City Administrator to Execute said Contract for Constructing the Utica Park Bathroom, Pursuant to Community Development Block Grant CV 2/3 with T&S West Inc. Amy Augustine, City Planner
B. Acknowledge the Completion of the City of Angels Housing Element Annual Report (APR) for 2022, Amy Augustine, City Planner
C. Presentation of the Fiscal Year 2021/2022, Financial Statements, Michelle Gonzalez, Finance Director D. Approve Resolution No. 23-41, Purchase Two (2) Trucks from Chase Chevrolet for Water/Wastewater and Public Works Department, Michelle Gonzalez, Finance Director

7. ADMINISTRATION REPORT

8. COUNCIL REPORT

9. CALENDAR

10. FUTURE AGENDA ITEMS

11. ADJOURNMENT
In compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, please contact the City Clerk at City Hall 209-736- 2181. Notification 48 hours prior to the meeting will enable the City to make reasonable arrangements to ensure accessibility to the meeting (28 CFR 35.102-35.104 ADA Title II) Materials related to an item on this Agenda submitted to the City Council after distribution of the Agenda packet are available for public inspection at City Hall at 200 Monte Verda Street Ste. B, Angels Camp, CA 95222 during normal business hours. The Agenda is also available on line at www.angelscamp.gov.

CITY HALL
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-2181 Home of the Jumping Frog • Angelscamp.gov

DRAFT MINUTES

CITY OF ANGELS

CITY COUNCIL AGENDA
March 21, 2023
THIS MEETING WILL BE HELD AT ANGELS FIRE HOUSE, 1404 VALLECITO ROAD AND WILL BE OPEN TO PUBLIC.

In person public attendance will be available with limited seating. Seats are available on a first come, first served basis.

Members of the public shall have the right to observe and offer public comment at the appropriate time. To view or participate in the meeting online, please use the following link:

CONSENT AGENDA: These matters include routine financial and administration actions and are usually approved by a single majority vote.

REGULAR AGENDA: These items include significant financial and administration actions of special interest, hearings and work sessions.

Mayor (PRESENT) Jennifer Herndon Vice Mayor (PRESENT) Isabel Moncada Council Members (ALL PRESENT) Gretel Tiscornia, Alvin Broglio, Caroline Schirato City Administrator (PRESENT) Rebecca Callen City Attorney Doug White (Did not need to attend) 5:00 p.m. REGULAR MEETING

1. ROLL CALL – NOTED ABOVE
6A

CITY HALL
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-2181 Home of the Jumping Frog • Angelscamp.gov

2. ADJOURN TO CLOSED SESSION
A. Conference with Legal Counsel – Anticipated Litigation Significant Exposure to Litigation Pursuant to Gov. Code 54956.9(d) One (1) Potential Case
B. Conference with Real Property Negotiators
Property Location: APN: 060-006-009
Agency Negotiator: Rebecca Callen, City Administrator
C. Conference with Labor Negotiators (Gov’t Code Section 54957.6) Agency Designated Representative: Rebecca Callen, City Administrator Employee Organizations: City of Angels Employee’s Association (Exempt), Angels Camp Police Officers Association, Angels Camp Firefighters Association, City of Angels Employee Association D. Public Employment Performance Evaluation (Gov. Code Section 54957) Title: City Administrator/Manager
6:00 p.m. REGULAR MEETING

1. ROLL CALL – NOTED ABOVE

2. PLEDGE OF ALLEGIANCE

3. REPORT OUT OF CLOSED SESSION
A. Conference with Legal Counsel – Anticipated Litigation Significant Exposure to Litigation Pursuant to Gov. Code 54956.9(d) One (1) Potential Case
B. Conference with Real Property Negotiators,
Property APN: 060-006-009
Agency Negotiator: Rebecca Callen, City Administrator
C. Conference with Labor Negotiators (Gov’t. Code Section 54957.6) Agency Designated Representative: Rebecca Callen, City Administrator Employee Organizations: City of Angels Employee’s Association (Exempt), Angels Camp Police Officers Association, Angels Camp Firefighters Association
D. Public Employment Performance Evaluation (Gov. Code Section 54957) Title: City Administrator/Manager

NO ACTION TAKEN ON ITEMS A, B AND C, ITEM D TO CONTINUE AFTER THE MEETING

CITY HALL
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-2181 Home of the Jumping Frog • Angelscamp.gov

4. RECOGNITION AND ACKNOWLEDMENTS
A. Proclamation Congratulating the High School Girls Basketball Tean on Their CIF State Division V Championship

MAYOR HERNDON READ THE PROCLAMATION

5. APPROVAL OF THE AGENDA AS POSTED (OR AMENDED)
CLERK MADE THE AMENDMENT TO ITEM 7C THAT THE RESOLUTION NUMBER NEEDS TO READ 23-39, MOTION

TO APPROVE THE AGENDA AS AMENDED BY COUNCIL MEMBER BROGLIO, SECONDED BY VICE MAYOR MONCADA, AND PASSED 5 YES

6. PUBLIC COMMENT
MIKE AT 1840 FINNIGAN LANE MENTIONED THE WATER FLOODING HE HAD ON HIS PROPERTY THAT THE CULVERT IS NOT BIG ENOUGH. THE GARBAGE ON HIS LAND AND OUR LAND AND THE TRAIL GOING TO NEW MELONES.

7. CONSENT AGENDA
A. Approve Draft Minutes of March 7, 2023, Rose Beristianos, City Clerk B. Approve Resolution No. 23-33, Directing the preparation of the Engineer’s Report for the Continutation of the Landscaping & Lighting District No. 2 – Greenhorn Creek FY 2023/24, Kyle Tankard, SCI Engineering C. Approve Resolution No. 23-38, Continuance of the 2022 Winter Storm State of Emergency, Rebecca Callen, City Administrator
D. Approve Resolution No. 23-38 for the A&E Service and Procurement Policy, Rebecca Callen, City Administrator E. AP Checks and Treasury Report, Michelle Gonzalez
ACTION: MOTION TO APPROVE THE CONSENT AGENDA BY COUNCIL MEMBER BROGLIO, SECONDED BY COUNCIL MEMBER SCHIRATO AND PASSED 5 YES

8. REGULAR AGENDA
A. Approve Resolution No. 23-34, and Establish the Special Events Support Program, Rebecca Callen, City Administrator
PUBLIC COMMENT: LAURIE G COMMENTED ABOUT THE PROGRAM AND THE 2023 EVENT ALONG WITH THE CALTRANS PERMIT.

ACTION: MOTION TO APPROVE RESOLUTION NO. 23-34 AND ESTABLISH THE SPECIAL EVENTS SUPPORT PROGRAM BY COUNCIL MEMBER SCHIRATO, SECONDED BY COUNCIL MEMBER BROGLIO, AND PASSED 5 YES
B. Approve Resolution No. 23-35, Ratification of the Emergency Proclamation for Winter Storm, Rebecca Callen, City Administrator
ACTION: MOTION TO APPROVE RESOLUTION NO. 23-35, RATIFICATION OF THE EMERGENCY

PROCLAMATION FOR WINTER STORM BY VICE MAYOR MONCADA, SECONDED BY COUNCIL MEMBER BROGLIO, AND PASSED 5 YES.

CITY HALL
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-2181 Home of the Jumping Frog • Angelscamp.gov
C. Approve Resolution No. 23-36, and Direct Staff to Refund the Balance of the Greenhorn Creek Assessment District Balance, Rebecca Callen, City Administrator
ACTION: MOTION TO APPROVE RESOLUTION NO. 23-36 AND REFUND THE BALANCE OF THE GREENHORN

CREEK ASSESSMENT DISTRICT BALANCE BY VICE MAYOR MONCADA, SECONDED BY COUNCIL MEMBER SCHIRATO, AND PASSED 4 YES, 1 ABSTAIN

COUNCIL MEMBER TISCORNIA ABSTAINED FROM THE MOTION AS SHE IS ON THE LIST TO RECEIVE A REFUND D. Approve Resolution No. 23-37 Adopting the Speed Survey and Safety Study for the City of Angels, Rebecca Callen, City Administrator
ACTION: MOTION TO APPROVE RESOLUTION NO. 23-37 ADOPTING THE SPEED SURVEY AND SAFETY STUDY

FOR THE CITY OF ANGELS, BY MAYOR HERNDON, SECONDED BY COUNCIL MEMBER BROGLIO, AND PASSED 5 YES.

E. Discussion and Direction to Staff to Advertise a Request for Qualifications (RFQ) for Architectural Design Services for the City Hall Building at 584 Main Street Angels Camp, Rebecca Callen, City Administrator

COUNCIL DISCUSSION, AND DIRECTION IS TO HAVE STAFF ADVERTISE FOR A REQUEST FOR QUALIFICATIONS (RFQ)

9. ADMINISTRATION REPORT – CITY ADMINISTRATOR REBECCA CALLEN REPORTED OUT

10. COUNCIL REPORT – ALL REPORTED OUT

11. CORRESPONDENCE
A. Letter of Support to Senatpr Dianne Feinstein for Calaveras County Water District (CCWD) B. Letter of Support to Senator Alex Padilla, for Calaveras County Water District (CCWD) C. Letter of Support to Cal Fire Grants Management Unit, for Utica Water and Power Authority (UTICA) D. February 2023 Consolidated Staff Report

12. CALENDAR – CLERK REVIEWED THE CALENDAR WITH COUNCIL

13. FUTURE AGENDA ITEMS – MAYOR HERNDON ASKED FOR CODE COMPLIANCE FINANCE PIECE

14. ADJOURNMENT
ACTION: MOTION TO ADJOURN THE MEETING AT 7:54PM BY COUNCIL MEMBER SCHIRATO, SECONDED BY COUNCIL MEMBER BROGLIO, AND PASSED 5 YES
___________________________
Jennifer Herndon, Mayor
___________________________
Rose Beristianos, City Clerk

PLANNING
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-1346 1 DATE: April 4, 2023
TO: City Council
FROM: Caytlyn Schaner, Administrative Services Specialist RE: RESOLUTION 23-32 AUTHORIZING ROAD CLOSURE OF STATE 49 IN THE CITY OF ANGELS CAMP FOR FROG JUMP YOUTH PARADE.

RECOMMENDATION
Approve Resolution 23-32
BACKGROUND: 39th District Agricultural Association is requesting approval from the City Council to close Highway 49 between Vallecito Road and Bret Harte Drive on May 18, 2023, from 10:00 A.M. until 11:00 A.M for the Frog Jump Youth Parade
FISCAL IMPACT: Please referred March 21, 2023, Special Events Item for this event.

ATTACHMENTS
A. City Council Resolution 23-32
6B

CITY OF ANGELS

CITY COUNCIL
Resolution No. 23-32
A RESOLUTION APPROVING ROAD CLOSURE OF STATE ROUTE 49 IN THE

CITY OF ANGELS FOR FROG JUMP YOUTH PARADE
WHEREAS, Frog Jump Youth Parade is schedule for May 18th at 10am; and WHEREAS, 39th District Agricultural Association is requesting approval from the City Council to close Highway 49 between Vallecito Road and Bret Harte Drive on this date; and WHEREAS, this closure will temporarily impede and restrict the free passage of traffic over State Highway Route 49 between Vallecito Road and Bret Harte Drive on May 18, 2023 from 10:00 A.M. until 11:00 A.M.; and
WHEREAS, the closure details and route will comply with the California State Department of Transportation Encroachment permit.

NOW, THEREFORE BE IT RESOLVED, that the City of Angels City Council consents to the proposed closure of State Highway Route 49 upon terms and conditions deemed appropriate and necessary by the California State Department of Transportation.

DULY PASSED AND ADOPTED this 4th day of April by the following vote:

Ayes:

Noes:

Absent:

Abstain:
________________________________
Jennifer Davis-Herndon , Mayor
ATTEST:

Rose Beristianos
City Clerk

PLANNING
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-1346 1 DATE: April 4, 2023
TO: City Council
FROM: Amy Augustine, City Planner
RE: RESOLUTION 23-40 AWARDING A CONTRACT AND AUTHORIZING THE CITY ADMINISTRATOR TO

EXECUTE SAID CONTRACT FOR CONSTRUCTING THE UTICA PARK BATHROOM PURSUANT TO COMMUNITY DEVELOPMENT BLOCK GRANT CV 2/3 WITH T&S WEST, Inc.

RECOMMENDATION
Approve Resolution 23-40 awarding a construction contract and authorizing the city administrator to execute said contract for constructing the Utica Park bathroom with T&S West Inc.

BACKGROUND:

The City of Angels (Angels Camp) received $167,000 in Community Development Block Grant Funding (CDBG-CV 2/3) for a new bathroom at Utica Park near the kitchen to allow for the kitchen to be considered a commercial kitchen and to be used to serve the community during emergencies. Federal regulations are requiring that 80% of the funds be expended prior to June 30, 2023 with installation completed in November, 2023. To meet this deadline and based on the limited budget, the City released a Request for Proposals for a single pre-fabricated, gender-neutral, ADA accessible bathroom.

In addition to CDBG funding, $3,000,000 in Rural Recreation and Tourism Grant (state) funding was awarded to the City to design and expand Utica Park. Approximately $200,000 of this was earmarked for a new bathroom. With this state grant, the City has (to date) purchased the park’s expansion property and awarded contracts to: SPEC for a new playground, the San Joaquin County Office of Education Greater Valley Conservation Corps to clear vegetation and remove exising playground equipment, and to Robert Boyer Construction, Inc. for the remainder of the expansion and renovation project, excluding the bathroom. Because of federal funding and acquisition requirements associated with the CDBG funds, a separate RFP was issued for the bathroom.

BID ANALYSIS
The City released a Request for Proposals posted on Public Purchase with links to that site included on the City’s website, on February 22, 2023, for the Utica Park Bathroom. The RFP was viewed by 111 firms and downloaded by 63 firms. A mandatory zoom meeting was held on March 2, 2023. Two potential bidders: T&S West and TCB attended.

A non-mandatory site visit was held March 7, 2023, both firms also attended. Bids were due by noon PST on March 17, 2023. Three bids were received: T&S West, TCB and Structure Cast.

The City Administrator, Public Works Superintendent, City Planner, and two representatives of the Angels Camp Community Club (Jessica Johnson and John Broglio) ranked and scored the bids as follows:
7A

PLANNING
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-1346 2 Firm Cost Total Cost Bid Score
(out of 100)
Structure Cast Single bathroom - $112,500
Double bathroom - $132,400
NOTE: Total cost excludes site preparation
and installation as required by the RFP
Disqualified/a/
TCB Bathroom cost: $143,020
Delivery cost: $18,287
Installation cost: $72,633
$233,940 80.2
T&S West Bathroom Cost: $118,000
Delivery: $12,000
Installation: $119,000
$249,000 88.4
/a/ Failed to attend mandatory pre-bid conference and excluded costs for installation and site preparation Based on the preceding, T&S West was determined to be the lowest responsible bidder. While the total cost was less for TCB’s bid, the selection committee found that T&S West’s proposed anti-vandalism features and use of durable concrete for the bathroom would significantly increase longevity and reduce maintenance costs for the bathroom resulting in a reduced cost over time in comparison to TCB’s materials (wood frame). Staff recommends awarding the contract to T&S West contingent upon City Attorney/City Administrator approval of the contract and authorizing the City Attorney/City Administrator to make any potential minor amendments to the contract as may be necessary.

FISCAL IMPACT
None. The $249,000 project cost will be funded by the City’s $167,000 CDBG grant plus $82,000 of the City’s State of California Rural Recreation and Tourism Grant.

ATTACHMENTS
A. Request for Proposals
B. Bidders viewing and downloading RFP – Access Report
C. City Council Resolution 23-40 with Draft Contract
D. Scope of Work (Attachment to contract)
1 CITY OF ANGELS
PO Box 667, 200 Monte Verda St., Suite B
Angels Camp, CA 95222
Bid Number: Public Purchase Bid # 166830
Bid Title: City of Angels (Angels Camp) Utica Park Bathrooms Construction Bid Category: Public Works, Parks
Status: Open
Description:

ADVERTISEMENT FOR BIDS

CITY OF ANGELS UTICA PARK BATHROOM CONSTRUCTION BID
The City of Angels will be soliciting bids for the Utica Park Bathroom Project (hereinafter, “Project”) on the property located at 1075 Utica Lane, Angels Camp, CA 95222. The Project will provide bathrooms near the Utica Park Kitchen which is undergoing upgrades to meet commercial kitchen certification requirements. The bathrooms will serve the public during emergencies when the park kitchen provides community meals and during regular park hours.

Due to time constraints associated with the Project’s funding source, the City is seeking delivery and installation of a pre-fabricated Unisex ADA accessible bathroom prior to November 2023 and needs to expend 80% of available funds towards the purchase prior to June 25, 2023.

The project setting is a rural park in the foothills of the Gold Country of Calaveras County adjacent to State Route 49. The exterior appearance of the bathroom should be in keeping with that setting (i.e., less modern, more rustic).

As uni-sex bathrooms, all toilets should be enclosed for privacy. The ADA Standards require that unisex toilet rooms, where provided, have privacy latches and contain at most one lavatory, one water closet, and one urinal (or a second water closet). The usual amenities should be included in the cost proposal - See Figure 1 as an example only. Figure 1 provides two bathrooms. This proposal requests a cost proposal for a single unisex ADA compliant bathroom. Actual configurations of sinks (inside or outside), doors, etc. are flexible, but must meet ADA requirements.

Each bid proposal shall include the following:

One Prefabricated ADA Compliant Unisex Bathroom with cost broken down as:

A. Product Cost
B. Delivery Cost
C. Installation Cost

ATTACHMENT A
2 CITY OF ANGELS
PO Box 667, 200 Monte Verda St., Suite B
Angels Camp, CA 95222
This project is being supported with U.S. Department of Housing and Urban Development, Community Development Block Grant, Disaster Recovery/Covid Relief grant funding. Therefore, certain restrictions and other federal requirements attach to this opportunity.

Separate sealed bids for the Project will be received by City of Angels City Planner online at Public Purchase www.publicpurchase.com or at City of Angels City Hall, 200 Monte Verda, Building B, Angels Camp, CA 95222 until 12:00 p.m. PST on March 17, 2023 and then at said office at 12:01 p.m. publicly opened and read aloud. Any person with a disability requiring special accommodations must contact the City of Angels no later than 7 days prior to the bid opening. City Hall may be contacted at (209) 736-2181.

A MANDATORY Pre-bid Meeting will be held on Zoom March 2, 2023 1:30 p.m. PST, https://us02web.zoom.us/j/89694448816. All bidders are required to attend the Pre-Bid Meeting.

Bids received from bidders who have not attended the Pre-Bid Meeting will be considered nonresponsive.

A NON-MANDATORY site visit will be held at 1075 Utica Lane, Angels Camp, CA 95222.

March 7, 2023 1:30 p.m. PST. Meet by the existing bathrooms near the Children’s playground.

There are no additional documents associated with the Project.

The City of Angels hereby notifies all bidders that it will affirmatively insure that in any contract entered into pursuant to this advertisement will be afforded full opportunity to submit bids in response to this invitation and will not be discriminated against on the grounds of race, color, sex, or national origin in consideration for an award. The City of Angels is an Equal Opportunity Employer. We encourage all small and minority owned firms and women’s business enterprises to participate. No bidder may withdraw his bid within (60) days after the actual date of the opening thereof.

PLEASE NOTE: Official planholders list will only be the list maintained by The City of Angels City Planner through Public Purchase www.publicpurchase.com Bid# 166830. It is the sole responsibility of all potential bidders to periodically to check for Addenda which may have been posted on Public Purchase www.publicpurchase.com.
3 CITY OF ANGELS
PO Box 667, 200 Monte Verda St., Suite B
Angels Camp, CA 95222
Bidders must agree to comply with Prevailing Wage Rate provisions per the California Department of Housing and Community Development in addition to the Federal Davis-Bacon Act, whichever is higher. Contractor's must not appear on Sam.gov disbarment list.

A detailed listing of all subcontractors shall be provided by the Bidder. In accordance with the Contract Documents, documentation that the prospective General Contractor and its subcontractors meet minimum qualifications shall be provided and submitted.

The successful bidder will have to sign an agreement that they are enrolled and participating in a Federal Work Authorization Program (“FWAP”) that ensures that all of its employees or agents or subcontractors have the legal right to work in the United States, as defined in 8 U.S.C. 1324a(h)(3) and RSMo § 285.525-285.555, and that it will maintain this compliance for the entire duration of its contract with the City of Angels, and will provide an Affidavit of Compliance to the City of Angels stating the same.

A bid bond or certified check for five percent (5%) of the total bid amount must accompany each bid. The successful bidder will be required to furnish a performance bond in the amount of his bid and shall, before entering on the work of said contract, be licensed as a contractor of the City of Angels.

The owner reserves the right to waive any informalities or to reject any or all bids.

Publication Date/Time:

February 22, 2023 - 10:15 a.m. PST
Closing Date/Time:

March 17, 2023 – 12:00 p.m. PST
Bid Opening Information:
12:01 p.m. PST March 17, 2023
City of Angels City Hall
200 Monte Verda, Suite B
Angels Camp, CA 95222
4 CITY OF ANGELS
PO Box 667, 200 Monte Verda St., Suite B
Angels Camp, CA 95222
Pre-bid Meeting:

A. MANDATORY Zoom Meeting: March 2, 2023 1:30 p.m. Pacific Time at the following Zoom Link: Mar 2, 2023 01:30 PM Pacific Time (US and Canada) Join Zoom Meeting: https://us02web.zoom.us/j/89694448816 Meeting ID: 896 9444 8816
One tap mobile: +16694449171
Find your local number: https://us02web.zoom.us/u/keGWG0WG9Y B. NON-MANDATORY Site Visit: March 7, 2023 1:30 p.m. PST 1075 Utica Lane, Angels Camp, CA 95222. Meet by the existing bathrooms near the Children’s playground Contact Person:

Questions:

Amy Augustine, City Planner
(209) 743-2323
[email protected]
Download Available:

Public Purchase www.publicpurchase.com Bid# 166830
Plan & Spec Available/Plan Holders List:

There are no plans or specifications except as described herein. The City of Angels is requesting a prefabricated facility for delivery and installation in close proximity to the Utica Park Kitchen (See attached map and above for project description).

Special Requirements:

A MANDATORY Pre-bid Meeting will be held at March 2, 2023 1:30 p.m. PST on ZOOM (See link above)
A NON-MANDATORY pre-bid site visit will be held March 7, 2023 1:30 p.m. PST 1075 Utica Lane, Angels Camp, CA 95222. Meet by the existing bathrooms near the Children’s playground.

Related Documents:

There are no related documents.
5 CITY OF ANGELS
PO Box 667, 200 Monte Verda St., Suite B
Angels Camp, CA 95222

REQUIRED PROPOSAL SUBMITTALS/ORGANIZATION
Proposals shall include, in the following order:

A. Cover Page
B. Approach/Understanding
C. List experience performing similar work on time and within budget D. Identify designs in a rural park setting from past work E. Cost broken into:

1. Product cost

2. Delivery Cost

3. Installation Cost
F. Timeline
Proposals should not exceed 30 pages (resumes will not be counted as part of the 30 pages).

The cover page will count towards the total.

PROJECT TIMETABLE
The City reserves the right to hold in-person interviews, if necessary.

ACTIVITY DATE
Release Request for Bids (RFP) February 22, 2023
MANDATORY Zoom Meeting March 2, 2023 1:30 p.m.

NON-MANDATORY On-site Pre-Submittal Conference March 7, 2023 1:30 p.m.

Deadline to submit written questions March 8, 2023
Answers to written questions posted March 10, 2023
Deadline to submit Bids electronically March 17, 2023 12:00 p.m. PST Review Committee opens and tabulates bids March 17, 2023 12:01 p.m. PST Notice of Intent to Award Contract (tentative) March 17, 2023 Deadline for protests/appeals (tentative) March 26, 2023 City Council Approval/Contract Executed (tentative) April 4, 2023 Consultant’s Deadlines to submit deliverables June 25, 2023 (80% expenditure)
November 1, 2023 (Installation
completed)
6 CITY OF ANGELS
PO Box 667, 200 Monte Verda St., Suite B
Angels Camp, CA 95222
Proposals must be received electronically (by e-mail) no later than 12:00 p.m. PST on March 17, 2023, via Public Purchase (https://www.publicpurchase.com). Please contact Amy Augustine (209) 743-2323 / [email protected] if you have any difficulties with your submittal.

PROPOSAL EVALUTION AND SELECTION
The objective is to perform a thorough and fair evaluation of submitted bids and facilitate the selection of a vendor that best satisfies the City’s requirements. The following evaluation process will be used.

The City shall name, for the purpose of evaluating the bids for this RFB, a Review Committee composed of representatives from the City. The City may also elect to include qualified representatives from other agencies or entities. Proposers may be telephoned and asked for further information and may be expected to appear for oral interviews, if necessary.

References and/or previous clients may also be called.

Upon receipt of the proposals, a technical evaluation will be performed. The Review Committee shall be responsible for performing the evaluations of each proposal. Each member of the Committee shall rate the proposers separately. The scores of each of the Committee members shall then be averaged to provide a total score for each of the proposers.

The bids shall be evaluated on the following categories and the maximum weight possible for each category is listed below:

Evaluation Criteria Points
Project Approach/Understanding 20
Experience performing similar work on time and within budget 20 Design reflecting a rural park setting 20
Cost 20
Ability to meet the Project deadlines for deliverables (timeline) 20 Total 100
The System for Award Management (sam.gov) shall be used to verify contractors are not suspended or debarred before making an award.

Award/Notice of Intent to Award/Appeal Process
Award will be made to the qualified proposer whose bid will be most advantageous to the City with price and all other factors identified above considered. The City will negotiate with the highest ranked proposer to refine the scope for mutual satisfaction. 7 CITY OF ANGELS
PO Box 667, 200 Monte Verda St., Suite B
Angels Camp, CA 95222
If the City cannot successfully negotiate a purchase with the highest ranked proposer, the City will terminate negotiations and begin negotiation with the next highest ranked proposer.

Proposers will receive e-mailed Award/Non-Award notification which will include the name of the proposer to be awarded this contract.

Proposers are advised that the City reserves the following prerogatives:
• To reject any and all bids; and/or
• To consider historic information and fact, whether gained from the proposer’s bid or any other source, in the evaluation process; and/or
• The proposer is cautioned that it is the proposer’s sole responsibility to submit information related to the valuation categories and the City is under no obligation to solicit such information if it is not included with the bid. Failure of the individual or firm to submit such information may cause an adverse impact on the bid evaluation.

Appeal of the RFP process or recommendation of award once the Notices of Award/Non-Award have been issued shall be as follows:
• Any protest shall be submitted in writing to:

City of Angels City Administrator
Angels Camp City Hall
200 Monte Verda Street, Suite B
Angels Camp, CA 95222
• The protest must be submitted before 2:00 p.m. on the 10th business day following the date of the Notice of Award/Non-Award.
• The protest shall contain a complete statement of the basis for the protest, the name, address, telephone number and e-mail address of the person representing the protesting party.
• The procedure and time limits are mandatory and are the proposer’s sole and excludes remedy in the event of a bid protest.

Proposer’s failure to comply with these procedures shall constitute a waiver of any right to further pursue the protest, including filing a Government Code claim or legal proceedings.

Public Records Access
Submitted bids are subject to the California Public Records Act (California Government Code 6250 et seq.) and may be disclosed to members of the public upon request. It is the responsibility of the proposer to clearly identify information in their bids that they consider to 8 CITY OF ANGELS
PO Box 667, 200 Monte Verda St., Suite B
Angels Camp, CA 95222
be confidential under the California Public Records Act. To the extent that the City agrees with that designation, such information will be held in confidence whenever possible. All other information will be considered public.

All information regarding the bids will be confidential until such time as the Review Committee has completed its evaluation and, or if, contract negotiations are complete.

Costs of Developing the Bid
All costs incurred in the preparation of a bid are the responsibility of each proposer and will not be reimbursed by the City.

Bid Terms and Conditions
It is the responsibility of each proposer to be familiar with all the specifications, terms, and conditions of the Request for Proposals. By submission of a proposal, the proposer certifies that if awarded a contract, proposer will make no claim against the City based upon ignorance of or misunderstanding of the specifications.

Each proposer shall submit its proposal with the understanding that the proposal will become a part of the official file on this matter and shall be subject to disclosure, if requested by a member of the public, following the completion of negotiations.

By submitting a proposal, each proposer certifies that all statements in the proposal are true.

This constitutes a warranty, the falsity of which shall include the right, at the County’s option of declaring any contract made, as a result thereof, null and void. Proposals shall be completed, executed, and submitted in accordance with the instructions of this RFP and any applicable addendums issued. If a bid is not submitted in the format specified in this RFP, it may be rejected, unless the City determines that the nonconformity is either a minor irregularity or that the defect or variation in the bid is immaterial or inconsequential. The City may give the proposer an opportunity to cure any deficiency resulting from a minor irregularity or an immaterial or inconsequential defect, or the City may waive such deficiency, whichever is most advantageous to the City.

The City cannot accept bids from any individual currently employed with the City of Angels (California Government Code Section 29708).
9 CITY OF ANGELS
PO Box 667, 200 Monte Verda St., Suite B
Angels Camp, CA 95222
General Conditions
Contract Information
A. City of Angels
For a purchase contract with the City of Angels, a bid provider must meet the following, as applicable:
• Provide a federal Tax Identification Number (TIN) or Social Security Number • Complete an IRS Form W-9
• Comply with all local, State and Federal rules, regulations, polices including, but not limited to the attached contract language
• Insurance coverage including worker’s compensation, general liability, auto liability and professional liability, unless waived by the City
• Meet the audit requirements for City expenditures if required in the above documents.

B. Term/Termination
The contract/purchase will be subject to termination by either party in accordance with the attached contract language.

C. Successful Bid as Part of Contract Services
Bids received in response to this solicitation, at the City’s discretion, may be incorporated into the awarded contract and may serve as basic terms and conditions for the ultimate contract.

Therefore, proposers are advised that, if successful, they will be held responsible for levels of services proposed at the funding levels quoted. The City reserves the right to negotiate modifications or revisions to any awarded contract.

D. Funding Availability
It is mutually agreed that if the Federal, State or City budget for the current year and/or any subsequent years pursuant to this Agreement does not appropriate sufficient funds for the program, this Agreement shall be of no further force and effect. In this event, the City shall have no liability to pay any funds to the Contractor or to furnish other considerations under this Agreement and Contractor shall not be obligated to perform any provisions of this Agreement.

Contractor’s assumption of risk of possible non-appropriation is part of the consideration of this Agreement. City budget decisions are subject to the discretion of the City Council. State budget decisions are subject to the discretion of the state legislature and governor. Federal budget decisions are subject to the discretion of Congress.

If funding for any fiscal year is reduced or deleted by the Federal/State/City budget for purposes of this program, the City shall have the option to either cancel this Agreement with no liability occurring to the City or offer an Agreement amendment to the Contractor to reflect the reduced amount.
10 CITY OF ANGELS
PO Box 667, 200 Monte Verda St., Suite B
Angels Camp, CA 95222
E. Certifications, Hold Harmless, and Contract Template Successful bidder(s) will be asked to certify compliance with the following and sign the attached contract template.

A. Certifications
Successful bidder(s) will be asked to certify compliance with the following in accordance with the requirements of the funding source for this purchase:

Equal Employment Opportunity – (Subrecipient Handbook Section 2151) It is the public policy of the State of California to promote equal employment opportunity (EEO) by prohibiting discrimination or harassment in employment because of race, color, religion, religious creed (including religious dress and grooming practices), national origin, ancestry, citizenship, physical or mental disability, medical condition (including cancer and genetic characteristics), genetic information, marital status, sex (including pregnancy, childbirth, breastfeeding, or related medical conditions), gender, gender identity, gender expression, age , sexual orientation, veteran and/or military status, protected medical leaves (requesting or approved for leave under the Family and Medical Leave Act or the California Family Rights Act), domestic violence victim status, political affiliation, and any other status protected by state or federal law. Cal OESfunded projects certify that they will comply with all state and federal requirements regarding equal employment opportunity, nondiscrimination and civil rights.

Drug-Free Workplace Act of 1990 – (Subrecipient Handbook, Section 2152) The State of California requires that every person or organization subawarded a grant or contract shall certify it will provide a drug-free workplace.

Lobbying – (Subrecipient Handbook Section 2154) Cal OES grant funds, grant property, or grant funded positions shall not be used for any lobbying activities, including, but not limited to, being paid by or on behalf of the undersigned, to any person for influencing or attempting to influence an officer or employee of any agency, a Member of Congress, an officer or employee of Congress, or an employee of a Member of Congress in connection with the making of any federal grant, the entering into of any cooperative agreement, and the extension, continuation, renewal, amendment, or modification of any federal grant or cooperative agreement.

Debarment and Suspension – (Subrecipient Handbook Section 2155) (This applies to federally funded grants only.) Cal OES-funded projects must certify that it and its principals are not presently debarred, suspended, proposed for debarment, declared ineligible, sentenced to a denial of federal benefits by a state or federal court, or voluntarily excluded from covered transactions by any federal department of agency.

Civil Rights Compliance The Subrecipient complies will all laws that prohibit excluding, denying or discriminating against any person based on actual or perceived race, color, national origin, disability, religion, age, sex, gender identity, and sexual orientation in both the delivery of services and employment practices and does not use federal financial assistance to engage in explicitly religious activities.
11 CITY OF ANGELS
PO Box 667, 200 Monte Verda St., Suite B
Angels Camp, CA 95222
Figure 1: SAMPLE ONLY Two-Room Unisex ADA Bathroom (Proposal should be for one room bathroom – configuration is subject to bidder’s design and need not follow this example) Access Report
Agency City of Angels
Bid Number
Bid Title Utica Park Bathroom
Vendor Name Accessed First Time Most Recent Access Documents Most Recent Response Date Mackey Training Advising Compliance, LLC. 2023-02-27 05:36 PM PST 2023-02-27 05:36 PM PST APS, Inc. 2023-02-27 03:25 PM PST 2023-03-16 02:35 PM PDT Contract TERMS Angels Camp Utical Park Bathrooms with Labor Regs.pdf Angels Camp Utica Park RFP BATHROOMS.pdf Construction Bid Source 2023-02-23 10:13 AM PST 2023-03-20 10:06 AM PDT Angels Camp Utica Park RFP BATHROOMS.pdf South Coast Industrial Door 2023-02-22 12:52 PM PST 2023-02-22 12:52 PM PST Construction Bidboard, Inc. 2023-02-23 07:49 AM PST 2023-02-23 07:53 AM PST Contract TERMS Angels Camp Utical Park Bathrooms with Labor Regs.pdf Angels Camp Utica Park RFP BATHROOMS.pdf Builders Exchange of Stockton 2023-02-22 11:33 AM PST 2023-02-22 11:33 AM PST Thompson Builders Corporation 2023-02-22 01:41 PM PST 2023-03-14 10:38 AM PDT Contract TERMS Angels Camp Utical Park Bathrooms with Labor Regs.pdf Angels Camp Utica Park RFP BATHROOMS.pdf ConstructConnect 2023-02-23 04:12 AM PST 2023-02-23 04:13 AM PST Angels Camp Utica Park RFP BATHROOMS.pdf Archico Design Build Inc 2023-02-22 11:45 AM PST 2023-02-22 11:45 AM PST Garcia Electrical llc 2023-02-22 09:42 PM PST 2023-02-22 09:42 PM PST Delane Engineering, Inc. 2023-02-22 01:19 PM PST 2023-02-22 01:19 PM PST Extreme Plates 2023-02-22 02:50 PM PST 2023-02-22 02:52 PM PST Toneman Development 2023-02-22 11:32 AM PST 2023-02-22 11:33 AM PST Angels Camp Utica Park RFP BATHROOMS.pdf Joseph J. Albanese, Inc. 2023-02-22 11:31 AM PST 2023-02-22 11:32 AM PST Contract TERMS Angels Camp Utical Park Bathrooms with Labor Regs.pdf Angels Camp Utica Park RFP BATHROOMS.pdf Sierra Mountain Construction Inc. 2023-02-28 11:24 AM PST 2023-02-28 11:24 AM PST Angels Camp Utica Park RFP BATHROOMS.pdf Trinity Builders LLC 2023-02-22 11:34 AM PST 2023-02-22 11:42 AM PST Angels Camp Utica Park RFP BATHROOMS.pdf Meyers Construction Co 2023-02-22 06:18 PM PST 2023-02-22 06:18 PM PST JSL Mastery Paving Inc 2023-03-16 01:36 PM PDT 2023-03-16 01:36 PM PDT EMTS, Inc. 2023-02-22 07:40 PM PST 2023-02-22 07:40 PM PST UBD Inc 2023-02-22 12:00 PM PST 2023-02-22 12:02 PM PST Contract TERMS Angels Camp Utical Park Bathrooms with Labor Regs.pdf Angels Camp Utica Park RFP BATHROOMS.pdf Balfour Beatty 2023-02-22 03:21 PM PST 2023-03-20 09:59 AM PDT Stratus Construction Co. 2023-02-22 12:08 PM PST 2023-02-22 12:08 PM PST PCN3, INC. 2023-02-22 11:10 AM PST 2023-02-22 11:11 AM PST Angels Camp Utica Park RFP BATHROOMS.pdf Contract TERMS Angels Camp Utical Park Bathrooms with Labor Regs.pdf International Fence & Metal Supply Inc. 2023-02-22 11:16 AM PST 2023-02-22 11:16 AM PST Angels Camp Utica Park RFP BATHROOMS.pdf Robert E. Boyer Construction, Inc. 2023-02-23 10:24 AM PST 2023-03-06 09:40 AM PST Angels Camp Utica Park RFP BATHROOMS.pdf Golden Empire Concrete Products, Inc. 2023-03-01 02:09 PM PST 2023-03-16 08:16 AM PDT Contract TERMS Angels Camp Utical Park Bathrooms with Labor Regs.pdf Angels Camp Utica Park RFP BATHROOMS.pdf Extreme Pressure Systems, Inc. 2023-02-22 11:08 AM PST 2023-02-22 11:08 AM PST Aiden's Quality Painting Inc 2023-03-10 04:44 PM PST 2023-03-10 04:44 PM PST TY Lin International 2023-02-22 01:01 PM PST 2023-03-14 11:23 AM PDT Angels Camp Utica Park RFP BATHROOMS.pdf Taylor Jane construction LP 2023-02-22 01:59 PM PST 2023-02-22 01:59 PM PST Kemcorp Construction, Inc. 2023-02-22 11:21 AM PST 2023-02-22 11:22 AM PST Angels Camp Utica Park RFP BATHROOMS.pdf Kazoni Construction 2023-02-22 11:17 AM PST 2023-02-22 11:35 AM PST Dodge Data & Analytics 2023-02-24 07:12 AM PST 2023-02-24 07:12 AM PST Contract TERMS Angels Camp Utical Park Bathrooms with Labor Regs.pdf Angels Camp Utica Park RFP BATHROOMS.pdf Pulley Construction, Inc. 2023-02-23 08:47 PM PST 2023-02-23 08:47 PM PST Angels Camp Utica Park RFP BATHROOMS.pdf Simply Social 2023-02-22 11:59 AM PST 2023-03-17 05:46 PM PDT Angels Camp Utica Park RFP BATHROOMS.pdf MLC CONSTRUCTORS Inc 2023-02-22 11:25 AM PST 2023-02-22 11:25 AM PST Angels Camp Utica Park RFP BATHROOMS.pdf Precision Steel Solutions Limited Liability Company 2023-02-23 06:36 AM PST 2023-02-23 06:37 AM PST Sutton Enterprises 2023-02-22 08:29 PM PST 2023-02-22 08:30 PM PST Angels Camp Utica Park RFP BATHROOMS.pdf James Day Construction, Inc. 2023-02-22 11:25 AM PST 2023-02-22 11:26 AM PST Contract TERMS Angels Camp Utical Park Bathrooms with Labor Regs.pdf Angels Camp Utica Park RFP BATHROOMS.pdf Gold Electric, Inc 2023-02-23 07:02 AM PST 2023-03-14 10:45 AM PDT Contract TERMS Angels Camp Utical Park Bathrooms with Labor Regs.pdf Angels Camp Utica Park RFP BATHROOMS.pdf WAISMAN CONSTRUCTION INC 2023-02-22 11:24 AM PST 2023-02-22 05:05 PM PST XL Construction 2023-02-23 02:37 PM PST 2023-02-23 02:37 PM PST Angels Camp Utica Park RFP BATHROOMS.pdf Coar Design Group 2023-03-06 12:42 PM PST 2023-03-06 12:42 PM PST McGraw-Hill Construction 2023-02-27 10:00 AM PST 2023-02-27 10:00 AM PST Contract TERMS Angels Camp Utical Park Bathrooms with Labor Regs.pdf Angels Camp Utica Park RFP BATHROOMS.pdf The Bid Lab 2023-02-23 12:55 AM PST 2023-03-16 07:08 PM PDT Attachment B – RFP Views and Downloads
NBC Supply Corp 2023-02-22 11:04 AM PST 2023-02-22 11:04 AM PST Construction Bid Source 2023-02-23 02:13 PM PST 2023-02-23 02:13 PM PST Contract TERMS Angels Camp Utical Park Bathrooms with Labor Regs.pdf Angels Camp Utica Park RFP BATHROOMS.pdf NCECI 2023-02-22 01:30 PM PST 2023-02-22 01:31 PM PST Angels Camp Utica Park RFP BATHROOMS.pdf SJD&B, Inc. 2023-02-22 01:56 PM PST 2023-02-22 01:56 PM PST BidClerk 2023-02-24 04:19 AM PST 2023-03-17 05:24 AM PDT Angels Camp Utica Park RFP BATHROOMS.pdf Painting & Decor, Inc. 2023-02-22 06:49 PM PST 2023-02-22 06:49 PM PST Aaron Han 2023-02-22 04:14 PM PST 2023-02-22 04:14 PM PST Daries Fence and Construction, LLC 2023-02-22 01:17 PM PST 2023-02-22 01:17 PM PST Angels Camp Utica Park RFP BATHROOMS.pdf Kazoni Inc 2023-02-22 03:41 PM PST 2023-02-22 03:41 PM PST G2K Construction, Inc. 2023-02-28 07:19 AM PST 2023-02-28 07:19 AM PST SG Home Designs LLC 2023-02-22 11:12 AM PST 2023-02-22 11:12 AM PST Reed Construction Data 2023-02-27 08:45 AM PST 2023-02-27 08:50 AM PST Angels Camp Utica Park RFP BATHROOMS.pdf Murphy Burr Curry Inc 2023-02-23 01:41 PM PST 2023-02-23 01:42 PM PST Angels Camp Utica Park RFP BATHROOMS.pdf Tuff Shed, Inc 2023-02-25 04:36 PM PST 2023-02-25 04:37 PM PST Angels Camp Utica Park RFP BATHROOMS.pdf Ramsay-Bliese Corporation 2023-02-22 11:02 AM PST 2023-02-22 11:02 AM PST UBC Precast 2023-03-03 10:07 AM PST 2023-03-14 07:07 AM PDT Contract TERMS Angels Camp Utical Park Bathrooms with Labor Regs.pdf Angels Camp Utica Park RFP BATHROOMS.pdf TCC Blasting Services 2023-02-22 11:22 AM PST 2023-02-22 11:22 AM PST Angels Camp Utica Park RFP BATHROOMS.pdf The Public Restroom Company 2023-02-22 11:23 AM PST 2023-02-22 11:24 AM PST Angels Camp Utica Park RFP BATHROOMS.pdf Trofholz Technologies, Inc. 2023-02-22 11:47 AM PST 2023-02-22 11:47 AM PST T Hawk LLC 2023-02-22 02:20 PM PST 2023-02-22 02:20 PM PST Montauk 2023-02-22 10:59 AM PST 2023-03-14 12:17 AM PDT Contract TERMS Angels Camp Utical Park Bathrooms with Labor Regs.pdf Angels Camp Utica Park RFP BATHROOMS.pdf Construction Software Technologies 2023-02-22 12:24 PM PST 2023-02-22 12:24 PM PST Dodge Data & Analytics 2023-02-22 03:07 PM PST 2023-03-21 06:02 PM PDT Angels Camp Utica Park RFP BATHROOMS.pdf Contract TERMS Angels Camp Utical Park Bathrooms with Labor Regs.pdf Genesis Builders, Inc 2023-02-22 11:32 AM PST 2023-02-22 11:32 AM PST Climate Survival Solutions 2023-02-26 10:37 PM PST 2023-02-28 06:53 AM PST Contract TERMS Angels Camp Utical Park Bathrooms with Labor Regs.pdf Angels Camp Utica Park RFP BATHROOMS.pdf SAS Construction 2023-02-22 11:20 AM PST 2023-02-22 11:20 AM PST The San Francisco Builders Exchange 2023-02-22 12:28 PM PST 2023-02-22 12:28 PM PST Angels Camp Utica Park RFP BATHROOMS.pdf Topcon 2023-03-09 12:53 PM PST 2023-03-09 12:53 PM PST
Mobile Modular 2023-02-22 12:37 PM PST 2023-03-14 10:28 AM PDT Angels Camp Utica Park RFP BATHROOMS.pdf Grit & Gravel, Inc 2023-02-22 02:33 PM PST 2023-02-22 02:33 PM PST Tukmol General Contractor 2023-02-24 07:03 PM PST 2023-02-24 07:03 PM PST Smart City Electric Group 2023-03-12 09:13 AM PDT 2023-03-12 09:14 AM PDT Angels Camp Utica Park RFP BATHROOMS.pdf Atlas Performance Industries 2023-02-22 11:10 AM PST 2023-02-22 11:10 AM PST Angels Camp Utica Park RFP BATHROOMS.pdf iSqFt 2023-02-24 03:04 AM PST 2023-03-14 03:42 PM PDT Contract TERMS Angels Camp Utical Park Bathrooms with Labor Regs.pdf Angels Camp Utica Park RFP BATHROOMS.pdf T&S Intermodal Maintenance, Inc. dba T&S West 2023-02-27 12:08 PM PST 2023-03-22 02:26 PM PDT Contract TERMS Angels Camp Utical Park Bathrooms with Labor Regs.pdf Angels Camp Utica Park RFP BATHROOMS.pdf FCS 2023-02-23 11:03 AM PST 2023-02-23 11:03 AM PST
Monet Construction, Inc 2023-02-22 11:11 AM PST 2023-02-22 11:11 AM PST RJV Painting 2023-02-24 08:40 AM PST 2023-02-24 08:40 AM PST Angels Camp Utica Park RFP BATHROOMS.pdf Ely Company Inc. 2023-02-22 11:10 AM PST 2023-03-14 10:26 AM PDT Angels Camp Utica Park RFP BATHROOMS.pdf Contract TERMS Angels Camp Utical Park Bathrooms with Labor Regs.pdf Global Modular 2023-02-22 11:42 AM PST 2023-02-22 11:44 AM PST Contract TERMS Angels Camp Utical Park Bathrooms with Labor Regs.pdf Angels Camp Utica Park RFP BATHROOMS.pdf EVRA Construction, Inc. 2023-02-22 03:34 PM PST 2023-02-22 03:34 PM PST Angels Camp Utica Park RFP BATHROOMS.pdf Environmental Remediation Contractors Inc. 2023-02-24 10:02 AM PST 2023-02-24 10:03 AM PST Contract TERMS Angels Camp Utical Park Bathrooms with Labor Regs.pdf Angels Camp Utica Park RFP BATHROOMS.pdf Valley Builders Exchange 2023-02-22 03:29 PM PST 2023-02-22 03:38 PM PST Angels Camp Utica Park RFP BATHROOMS.pdf Contract TERMS Angels Camp Utical Park Bathrooms with Labor Regs.pdf Crown Facility Solutions, Inc. 2023-03-06 05:02 PM PST 2023-03-06 05:03 PM PST GNR FENCE INC 2023-02-23 10:06 AM PST 2023-02-23 10:06 AM PST Contract TERMS Angels Camp Utical Park Bathrooms with Labor Regs.pdf Athena Engineering, Inc. 2023-02-22 11:40 AM PST 2023-02-22 11:40 AM PST Truebeck Construction 2023-03-06 11:23 AM PST 2023-03-06 11:23 AM PST Angels Camp Utica Park RFP BATHROOMS.pdf burton construction 2023-02-22 11:30 AM PST 2023-03-10 12:15 PM PST Contract TERMS Angels Camp Utical Park Bathrooms with Labor Regs.pdf Angels Camp Utica Park RFP BATHROOMS.pdf Shade Structures, Inc 2023-02-22 02:33 PM PST 2023-02-22 02:33 PM PST R Dependable Const Inc 2023-02-22 01:46 PM PST 2023-02-22 01:46 PM PST Choice Builder Solutions, LLC 2023-02-22 02:01 PM PST 2023-03-14 11:34 AM PDT Angels Camp Utica Park RFP BATHROOMS.pdf Cumming Management Group, Inc. 2023-02-22 11:30 AM PST 2023-02-22 11:30 AM PST Design Space Modular Buildings 2023-02-22 01:26 PM PST 2023-02-22 01:26 PM PST Angels Camp Utica Park RFP BATHROOMS.pdf 2M Locating, LLC 2023-02-27 11:00 AM PST 2023-02-27 11:00 AM PST Metals Direct Inc. 2023-02-22 11:17 AM PST 2023-02-22 11:17 AM PST Angels Camp Utica Park RFP BATHROOMS.pdf Parker Brown 2023-02-22 11:32 AM PST 2023-02-22 11:33 AM PST Angels Camp Utica Park RFP BATHROOMS.pdf Secure Guard Security Services 2023-02-22 02:23 PM PST 2023-02-22 02:23 PM PST Sierra Coast Products, Inc. 2023-02-22 11:21 AM PST 2023-02-22 12:04 PM PST Angels Camp Utica Park RFP BATHROOMS.pdf w electric enterprises inc 2023-02-23 08:42 AM PST 2023-02-23 08:42 AM PST U.S Engineering Inc 2023-02-26 07:07 PM PST 2023-03-11 01:50 PM PST Fasone Construction 2023-02-22 12:10 PM PST 2023-02-22 12:11 PM PST Angels Camp Utica Park RFP BATHROOMS.pdf John’s Demolition Services 2023-02-22 11:42 AM PST 2023-02-22 11:43 AM PST Contract TERMS Angels Camp Utical Park Bathrooms with Labor Regs.pdf Angels Camp Utica Park RFP BATHROOMS.pdf TCB Industrial 2023-03-02 02:28 PM PST 2023-03-17 01:26 PM PDT Contract TERMS Angels Camp Utical Park Bathrooms with Labor Regs.pdf Angels Camp Utica Park RFP BATHROOMS.pdf 2023-03-17 09:39 AM PDT IBR CONSTRUCTION inc 2023-02-23 07:51 PM PST 2023-02-23 07:51 PM PST Angels Camp Utica Park RFP BATHROOMS.pdf Menemsha Solutions 2023-02-23 02:38 PM PST 2023-02-23 02:39 PM PST Angels Camp Utica Park RFP BATHROOMS.pdf Citadel CPM, Inc. 2023-02-22 01:15 PM PST 2023-02-22 01:15 PM PST TSI Engineering Inc 2023-02-22 11:50 AM PST 2023-03-17 03:39 PM PDT RESOLUTION 23-40

AWARDING CONTRACT AND

AUTHORIZING THE CITY ADMINISTRATOR TO EXECUTE SAID CONTRACT FOR THE UTICA PARK BATHROOM WHEREAS, on February 22, 2023, the City released a Request for Proposals (RFP) on Public Purchase to consultants qualified to construct the Utica Park Bathroom; and WHEREAS, by March 17, 2023, the City received three proposals; and WHEREAS the proposal was ranked and scored in accordance with the RFP and was within the projected project cost; and
WHEREAS, it has been determined that J&S West is the lowest and most qualified responsible bidder submitting the lowest responsible bid; and
WHEREAS grant funds received by the City provides $249,000± for the project; NOW THEREFORE BE IT RESOLVED by the City Council of the City of Angels, State of California as follows:

1. Awards the contract to J&S West Construction pursuant to the scope of work in Exhibit A to this resolution; and

2. Authorizes the City Administrator to execute a contract for up to $249,000 to construct the Utica Park bathroom in accordance with the attached proposal.

Ayes:

Noes:

Absent:

Abstain:
________________________________
Jennifer Davis-Herndon, Mayor
ATTEST:

Rose Beristianos
City Clerk

ATTACHMENT C
City of Angels (Angels Camp) Utica Park Bathroom Construction Bid 1075 Utica Lane, Angels Camp, CA. 95222

ATTACHMENT D
03/17/23
T&S West is proud to submit a bid proposal for the upcoming City of Angels, Utica Park Bathrooms installation.

Capabilities to Fulfill the IFB Requirements
Project Approach & Understanding:

T&S West is a general engineering contractor with a Class A & B license. With our extensive background in heavy civil and general contracting, we are capable of managing and constructing projects with multimillion-dollar magnitudes. T&S will facilitate an effective project start, construction schedule and timely completion.

This project is for the installation of a single use ADA compliant precast restroom structure at the Utica Park site, located at 1075 Utica Lane, Angels Camp, CA.

Existing site amenities include a shaded picnic area as well as a functional kitchen. Our intent is to perform the necessary demolition, excavation, grading and concrete to provide a suitable level pad for the new restroom structure.

Additionally, we would perform the necessary utility trenching and connections for the water, sewer, and electrical hookups.

We are currently working on a similar project for the City of Merced at their Regional Airport facility.

Additionally, we recently bid (4) additional restroom structures for the City of Merced at various park site locations.

T&S has extensive qualifications with the various trades and can also self-perform work as necessary to complete this project as outlined.

We have worked with all our subs for years and do not expect to have any difficulty in bringing this project to an exhilarating completion.

Contract Admin – Please Contact for any questions.

E-Mail: [email protected]
T & S Intermodal Maintenance, Inc. DBA T & S West
P.O. Box 1592 Linden, CA 95236 - Office: (209) 942-1360 - Fax: (209) 942-1368 License A, B & C-10 939001 - DIR 1000011948 - EIN 68-0479675 – DUNS 16-767-1697 T & S Intermodal Maintenance, Inc. DBA T & S West has been in business since 2001 and carries A, B, and C-10 California State Contractors Licenses (No. 939001), allowing us to offer the following services:

Grading - Paving - Concrete – Underground - Asphalt Maintenance - New Construction - Tenant Improvements - Building Maintenance - Electrical Supervisors are CPR, First Aid Certified, and Confined Space Certified. The company participates and complies with multiple Specialty Safety Programs as required by our customers.
2020-PRESENT MAJOR CONTRACTS
General Engineering Contractor – “A” License
• JOC Maintenance Contracts- Multiple Projects San Joaquin County Public Works $ 3,000,000.00 • Richmond Auto Improvements (2021) BNSF Railway $ 7,000,000.00 • Pavement Maintenance Project BNSF Railway $ 5,000,000.00 • Whiskey Slide-Ponderosa Calaveras County $ 1,067,379.00 • Tracy Sidewalks (incl. Storm, Water Services) City of Tracy $ 1,300,000.00 • Merced Amtrak Platform BNSF Railway $ 1,846,000.00
• MacArthur Dr Widening (incl. Storm, Sewer, Water) City of Tracy $ 5,497,000.00 • Mormon CARB Electric BNSF Railway $ 375,700.00
• Jennings WQC Plant City of Modesto $ 3,896,827.00
• Bridge Scour Mitigations San Joaquin County Public Works $ 1,600,000.00 General Building Contractor – “B” License
• JOC Maintenance Contracts- Multiple Projects Merced County Public Works $ 8,700,000.00 • JOC Maintenance Contracts- Multiple Projects San Joaquin County General Services $ 1,500,000.00 • JOC Maintenance Contracts- Multiple Projects Calaveras County General Services $ 180,000.00 • Facility Maintenance Contract-Remodel/TI’s BNSF Railway - Northern California $ 2,500,000.00 • Facility Maintenance Contract-Remodel/TI’s Union Pacific Railroad - Northern California $ 1,000,000.00 • WJHS HVAC Replacement Waterford Unified School District $ 543,000.00 • Richmond Crew Shanty BNSF Railway $ 397,566.00
PERSONNEL:

Sammy Cox, President – In the construction industry for over 20 years. Involved in heavy civil work for public, private, commercial, and Industrial work with a current market value in excess of $400 million. (Previous…Granite Construction, Sierra Nevada Construction) George Faist, Secretary / Treasurer – In the construction industry for over 20 years. Health and Safety Officer, well-versed in project management program implementation and team oversight.

Travis Collins, Construction Manager – In the construction industry for over 13 years. Involved in heavy civil work for public, private, commercial, and Industrial work with a current market value in excess of $200 million. (Previous…Granite Construction) Randy Bese, General Superintendent, B Scope – In the construction/maintenance industry for over 20 years. Involved in Public, Private, Commercial, and Industrial work with a current market value in excess of $100 million.

George Raley, Project Manager B Scope – In the construction industry for over 18 years. Involved in heavy civil work for public, private, commercial, and industrial work. (Previous…George Reed, Taylor Morrison Homes, Century Communities).

REFERENCES:

Krt Maness
Senior Project Manager
Persinger Architects and Associates
[email protected]
Phone: (707) 592-5626
Leisser Mazariegos
Associate Civil Engineer
City of Tracy
[email protected]
Phone: (209) 831-6467
Spenser Ivancich
Assistant Public Works Director
County of Merced
[email protected]
Phone: (209) 385-7602
03/17/23
Project Costs:

Total cost = $249,000.00
Breakdown is as follows:

1. Product Costs - $118,000.00

2. Delivery Costs - $12,000.00

3. Installation Costs - $119,000.00
Project Schedule:

Schedule is based upon starting Summer 2023. There is roughly 10 days of work onsite between the demo, grading, utilities, concrete and final tie-ins. However, there is a long lead (approx. 3-5 months) on the precast restroom structure. Any delays to start date may impact the final completion date.

Our tentative schedule is as follows. I would hope to exceed these dates if the structure delivery is ahead of schedule.

Project Start 5/1/2023
SWPP & Demo 6/1/2023
Grading 7/1/2023
Utilities 8/1/2023
Set Structure (Long Lead) 10/16/2023
Concrete Improvements 10/17/2023
Final Tie-ins 10/19/2023
Final Completion 10/20/2023
Utica Park Restroom
Proposed Precast Restroom Location w/ Utility Connections.

Legend
1075 Utica Ln
Electrical
Sewer
Utica Park Restrooms
Water Line
100 ft
N
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FLUSH RESTROOMS

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CXT® buildings require minimal site preparation and can typically be in use on the day of installation.

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Our buildings are prefabricated and delivered complete and ready to use, including plumbing and electrical where applicable.

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Our interiors are designed to resist abusive wear and can be cleaned quickly with warm soapy water and a brush.
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CORTEZ

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OZARK I
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Contract GS-07F-0602N
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Floor plans for reference only.

Contract #21020201
Floor plans for reference only.
Vandal resistant building and toilet components
4” thick steel reinforced concrete walls
5” thick steel reinforced concrete roof and floors
Will not rot, rust or burn
Available in 28 different colors
Custom textures and colors also available

UTILITIES
Pre-wired, pre-plumbed, and tested before shipping to meet local code requirements. Concealed within the chase/storage area for easy hook up and maintenance, and to reduce vandalism.

HOOK UP AND INSTALLATION
Minimal site work is required.
Water, sewage and electrical utility lines are stubbed up through the prepared base material to match up with the utility blockout within the floor of the chase area. Hookup of the three utility lines can be completed in a matter of hours. www.cxtinc.com  800.696.5766
© 2021 CXT Incorporated All rights reserved. CXT Incorporated is a wholly owned subsidiary of L.B. Foster Company.

MULTI USER

MONTROSE TAOS

KODIAK ARAPAHOE

COLOR OPTIONS
Amber Rose Berry Mauve Buckskin Cappuccino Cream Charcoal Gray Cocoa Milk Georgia Brick Golden Beige Java Brown Liberty Tan Malibu Taupe Mocha Caramel Natural Honey Nuss Brown Oatmeal Buff
Granite Rock
Pueblo Gold
Rich Earth Rosewood Salsa Red Sand Beige Sun Bronze
Raven Black
Toasted Almond
Western Wheat Sage Green* Evergreen† Hunter Green†
*Additional cost for colored-through concrete.
†Not available in colored-through concrete.

DISCLAIMER: The color samples shown are approximations only. Job site-applied colors will vary from this color chart due to printing variances as well as the texture and porosity of the substrate. CXT recommends applying a color sample to an inconspicuous area on the actual substrate to verify color choice. www.cxtinc.com
www.cxtinc.com

STONE COLORS
Mountain Blend Basalt Natural Grey Romana

TEXTURES
Wall
Roof
Cedar Shake Ribbed Metal Exposed Aggregate
Barnwood
Flagstone
Stucco
Napa Valley River Rock
Exposed Aggregate Split Face Block
Board & Batt Horizontal Lap

P LANNING
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-1346 1 DATE: April 4, 2023
TO: City Council
FROM: Amy Augustine, AICP – City Planner
RE: City of Angels Housing Element Annual Report for 2022

RECOMMENDATION
Acknowledge the completion of the City of Angels Housing Element Annual Report (APR) for 2022

BACKGROUND/DISCUSSION
Each jurisdiction must prepare an annual progress report on the jurisdiction’s status and progress in implementing its housing element (Government Code Section 65400.) Each jurisdiction’s Annual Progress Report (APR) must be submitted to the California Department of Housing and Community Development (HCD) and the Governor’s Office of Planning and Research (OPR) by April 1 of each year (covering the previous calendar year). Staff prepared and submitted the attached report for 2022 on March 15, 2023, to both HCD and OPR.

Pursuant to Government Code Section 65400 (a)(2)(B), the APR must be considered at an annual public meeting before the city council. “Consideration” may be achieved by including the item on a consent calendar. This consent item will fulfill these requirements.

Several funding programs require up-to-date submission of APRs, including Community Development Block Grants and SB 2 Building Homes and Jobs Act funds. Pursuant to Government Code 65400(b), a court may issue an order or judgement compelling compliance with annual reporting requirements if an APR is not submitted within 60 days of the due date and may grant appropriate sanctions.

In addition, failure to maintain a certified housing element with the state can result in successful legal challenges to the City’s general plan and local development undertaken pursuant to that general plan.

Highlights of the 2022 General Plan Housing Element are summarized in the attached annual report and address the multiple code updates undertaken by the City Council since the 2021 Annual Report. These code amendments have provided the foundational elements of the zoning code that will allow staff to commence (and hopefully complete in 2023) rezoning 303± parcels for consistency with the General Plan as adopted in 2009. Upon completion, these parcels can be developed without the need for rezoning.

In addition, the status of the City’s Local Early Agency Program (LEAP) grant is summarized in the attachment and identifies the “coming attractions” for 2023 including:
• Additional code updates (These are intended to provide CEQA/environmental review guidelines and permit streamlining)
• Design guidelines (these are intended to adopt development standards for the City’s different commercial zoning districts)
7B
2 A summary of the City’s progress in meeting its state-established housing requirements follows:

Table 1: 2019-2027 Regional Housing Needs Allocation (RHNA) Permitted Units Issued by Affordability

Income
Level
RHNA
Allocation
2019 2020 2021 2022 Total Units
to Date
Total Remaining
RHNA by
income level
Very low 57 0 0 0 0 0 57
Low 42 1 1 2 0 4 38
Moderate 38 4 0 1 0 5 33
Above
Moderate
107 2 5 8 4 19 88
Total 244 7 6 11 4 28 216
/a/ Family of three is used for Angels Camp. It reflects the median size of households in the City.

The median income for a family of three in Calaveras County is $81,000.

FISCAL IMPACT
There are no fiscal impacts. Fiscal impacts may occur if a jurisdiction fails to file the annual report.

ATTACHMENT
2022 City of Angels Housing Element Annual Report
Income Level
Classification
Annual Income
Family of Three (2022)/a/
Acutely low $12,150
Extremely Low $24,300
Very Low $40,500
Low $64,800
Moderate $97,200
2022 ANGELS CAMP Housing Element Annual Progress Report General InformationFirst Name Amy Street Address P.O. Box 667 Phone 2097432323Last Name Augustine City Angels Camp Email [email protected] City Planner Zip Code 95222Comments: Include any additional information or explanation for the information provided in the following tables.

ANGELS CAMP - 2022 1
2022 ANGELS CAMP Housing Element Annual Progress Report TABLE A - Housing Development Applications SubmittedUnit Information No Data Available
Project Information
ANGELS CAMP - 2022 2
2022 ANGELS CAMP Housing Element Annual Progress Report TABLE A2 - Annual Building Activity Report Summary - New ConstructionEntitlements Project Identifier Affordability by Household Income - Entitlements Current APN Street
Address
Local
Jurisdiction
Tracking ID
Very LowIncome Deed
Restricted
Very LowIncome Non
Deed
Restricted
Low-Income
Deed
Restricted
Low-Income
Non Deed
Restricted
ModerateIncome Deed
Restricted
ModerateIncome Non
Deed
Restricted
Above
ModerateIncome
Entitlement
Date
Approved
# of Units
Issued
Entitlements
58041027 586 Chimney
Ct
BP21-0036 0 0 0 0 0 0 0 0
58082020 401 Blair Mine BP21-0055 0 0 0 0 0 0 0 058082002 341 Blair Mine BP21-0178 0 0 0 0 0 0 0 058070028 820 Live Oak BP22-0001 0 0 0 0 0 0 0 058043001 671 Selkirk Ranch
BP22-0003 0 0 0 0 0 0 0 0
58063005 300 Catalpa
Lane
BP22-0019 0 0 0 0 0 0 0 0
Totals 0 0 0 0 0 0 0 0
ANGELS CAMP - 2022 3
Building Permits
Project Identifier Affordability by Household Income - Building Permits Current APN Street
Address
Local
Jurisdiction
Tracking ID
Very LowIncome Deed
Restricted
Very LowIncome Non
Deed
Restricted
Low-Income
Deed
Restricted
Low-Income
Non Deed
Restricted
ModerateIncome Deed
Restricted
ModerateIncome Non
Deed
Restricted
Above
ModerateIncome
Building
Permits Date
Issued
# of Units
Issued
Building
Permits
58041027 586 Chimney
Ct
BP21-0036 0 0 0 0 0 0 0 0
58082020 401 Blair Mine BP21-0055 0 0 0 0 0 0 0 058082002 341 Blair Mine BP21-0178 0 0 0 0 0 0 1 03/04/2022 158070028 820 Live Oak BP22-0001 0 0 0 0 0 0 1 04/29/2022 158043001 671 Selkirk Ranch
BP22-0003 0 0 0 0 0 0 1 02/07/2022 1
58063005 300 Catalpa
Lane
BP22-0019 0 0 0 0 0 0 1 03/22/2022 1
Totals 0 0 0 0 0 0 4 4
Certificate of Occupancy
Project Identifier Affordability by Household Income - Certificate of Occupancy Current APN Street
Address
Local
Jurisdiction
Tracking ID
Very LowIncome Deed
Restricted
Very LowIncome Non
Deed
Restricted
Low-Income
Deed
Restricted
Low-Income
Non Deed
Restricted
ModerateIncome Deed
Restricted
ModerateIncome Non
Deed
Restricted
Above
ModerateIncome
Certificates of
Occupancy or
other forms of
readiness
Date Issued
# of Units
Issued
Certificates ofOccupancy or
other forms of
readiness
58041027 586 Chimney
Ct
BP21-0036 0 0 0 0 0 0 1 08/17/2022 1
58082020 401 Blair Mine BP21-0055 0 0 0 0 0 0 1 10/26/2022 158082002 341 Blair Mine BP21-0178 0 0 0 0 0 0 1 12/16/2022 158070028 820 Live Oak BP22-0001 0 0 0 0 0 0 0 058043001 671 Selkirk Ranch
BP22-0003 0 0 0 0 0 0 1 09/29/2022 1
58063005 300 Catalpa
Lane
BP22-0019 0 0 0 0 0 0 0 0
Totals 0 0 0 0 0 0 4 4
ANGELS CAMP - 2022 4
Project Information
Project Identifier Unit Types Housing with
Financial
Assistance and/or
Deed Restrictions
Demolished/Destroyed Units
Units?
Prior
APN
Current
APN
Street
Address
Project
Name
Local
Jurisdicti
on
Tracking
ID
Unit
Category
Tenure Extremel
y Low
Income
Units
Was
Project
Approve
d using
SB 35
Streamli
ning?
Infill
Units?
Assistan
ce
Program
s for
each
Develop
ment
Deed
Restricti
on Type
Housing
without
Financial
Assistan
ce or
Deed
Restricti
ons
Term of
Affordabi
lity or
Deed
Restricti
on
Number
of
Demolish
ed/
Destroye
d Units
Demolish
ed or
Destroye
d Units?
Demolish
ed/ or
Destroye
d Units
Owner or
Renter
Notes
58041027 586
Chimney
Ct
Greenhor
n Creek
BP21-
0036
SFA Owner 0 N 0
58082020 401 Blair
Mine
Greenhor
n Creek
BP21-
0055
SFA Owner 0 N 0
58082002 341 Blair
Mine
Greenhor
n Creek
BP21-
0178
SFA Owner 0 N 0
58070028 820 Live
Oak
Angel
Oaks
BP22-
0001
SFA Owner 0 N 0
58043001 671
Selkirk
Ranch
Greenhor
n Creek
BP22-
0003
SFA Owner 0 N 0
58063005 300
Catalpa
Lane
Greenhor
n Creek
BP22-
0019
SFA Owner 0 N 0
Density Bonus
Project Identifier Density Bonus
Current APN Street Address Local Jurisdiction
Tracking ID
Deed Restriction Type Total Density Bonus
Applied to the Project
(Percentage Increase
in Total Allowable
Units or Total
Maximum Allowable
Residential Gross
Floor Area)
Number of Other
Incentives,
Concessions,
Waivers, or Other
Modifications Given to
the Project (Excluding
Parking Waivers or
Parking Reductions)
List the incentives,
concessions, waivers,
and modifications
(Excluding ParkingWaivers or Parking
Modifications)
Did the project receive
a reduction or waiver
of parking standards?
(Y/N)
ANGELS CAMP - 2022 5
Very Low* 57
Deed
restricted
0 0 0 0 0 0 0 0 0 0
0 57
NonRestricted 0 0 0 0 0 0 0 0 0 0
Low 42
Deed
restricted
0 0 0 0 0 0 0 0 0 0
1 41
NonRestricted 0 1 0 0 0 0 0 0 0 0
Moderate 38
Deed
restricted
0 0 0 0 0 0 0 0 0 0
8 30
NonRestricted 8 0 0 0 0 0 0 0 0 0
Above
Moderate
107 2 1 0 0 4 0 0 0 0 0 7 100
Total Units 10 2 0 0 4 0 0 0 0 0 16
Total
RHNA
244 Total Remaining Need for RHNA Period 228
Extremely Low-Income
Units**
29 0 0 0 0 0 0 0 0 0 0 29
For the last year of the 5th cycle planning period, Table B will only include units that were permitted before the end date of the 5th cycle planning period.For the first year of the 6th cycle planning period, Table B will only include units that were permitted since the start date of the 6th cycle planning period. 2022 ANGELS CAMP Housing Element Annual Progress Report TABLE B - Regional Housing Needs Allocation ProgressPermitted Units Issued by Affordability Income
Level
RHNA
Allocation
Restriction
s
Projection
Period
Year 1 -
2019
Year 2 -
2020
Year 3 -
2021
Year 4 -
2022
Year 5 -
2023
Year 6 -
2024
Year 7 -
2025
Year 8 -
2026
Year 9 -
2027
Total Units
to Date (all
years)
Total
Remaining
RHNA by
Income
Level
Progress toward extremely low-income housing need, as determined pursuant to Government Code 65583(a)(1) Extremely
Low-Income
Need
Year 1 -
2019
Year 2 -
2020
Year 3 -
2021
Year 4 -
2022
Year 5 -
2023
Year 6 -
2024
Year 7 -
2025
Year 8 -
2026
Year 9 -
2027
Total Units
to Date
Total
Remaining
ELI Need
ANGELS CAMP - 2022 6
Projection Period units are included in a separate column. *Units serving extremely low-income households must be included in the very low-income permitted totals in order to be credited toward the RHNA.**Extremely low-income units determined pursuant to Government Code 65583(a)(1). Default value is half of the very low-income RHNA. May be overwritten.

ANGELS CAMP - 2022 7
2022 ANGELS CAMP Housing Element Annual Progress Report TABLE C - Sites Identified or Rezoned to Accommodate Shortfall Housing Need No Data Available
ANGELS CAMP - 2022 8
2022 ANGELS CAMP Housing Element Annual Progress Report TABLE D - Program Implementation Status
Program Description Housing Programs Progress Report - Government Code Section 65583 Name of Housing Element
Program
Objective Timeframe in H.E. Status of Program Implementation 2Ab Encourage Establishment ofSmall, Affordable Units
Increase incentives, reduce oak mitigationrequirements
6/30/22 Completed. Progress reported in 2021 APR
(completed).
2Ac Use DevelopmentAgreements to encourageaffordable housing in SP Encourage affordable housing in Special Planning(SP) zone FY 024/2025 Completed. Progress reported in 2021 APR (DA approved for 107 affordable units, code updatescompleted). 2Af Encourage cohousing/cooperative housing/tinyhouses 134 units of extremely low, low, very low an dmoderateincome housing units 6/30/22 Completed. Code update completed December 2021
(completed)

2.A.g Encourage privately fundedhousing programs
134 units of extremely low, low, very low an dmoderateincome housing units Ongoing Ongoing. Assisted Habitat for Humanity in securing infrastructure funding for 107-unit affordable housing inCity

2.A.h Encourage single-roomoccupancy housing
134 units of extremely low, low, very low an dmoderateincome housing units FY 2024/2025 Completed code updates in 2021.

2.A.j Encourage construction of96 New Housing Units for Low,Very Low, Extremely low 96 units of low, very low and extremely low affordablehousing units 15-Jun-27 Ongoing. Assisted Habitat for Humanity in securing infrastructure funding for 107-unit affordable housing inCity

2.A.l Housing in Public ZoningDistrict
134 units of extremely low, low, very low an dmoderateincome housing units FY 2024/2025 Completed code update for Public zoning district adding housing as a permitted use in 2022; ordinance519 2Ba Comprehensive code update Facilitate all affordability levels of housing FY 2024/2025 See 2021 APR. In 2022, completed and adopted Ordinances 516 (Commercial zones), 517 (greenhournCreek zones), 518 (open space zones), 519 (Public -adding housing as permitted use), 520 (miningcombining), 521 (Planning Commission reviewprocedures), 522 (Housing accountability act and lowbarrier navication centeres) and 523 (parcel andsubdivision map findings for fire), Ord 524 (expandingnumber of incentives available for qualified housingprojects), Ord 525 (Condominium conversion) andadopted Ord 533 - 2022 building code and standards.In 2023, further updates to streamline subdivisionmaps by extending period for map expiration pending ANGELS CAMP - 2022 9

2.B.b Flexible standards for
improvements for extremely lowand low income housing
96 units of low, very low and extremely low affordablehousing units FY 2024/2025 Updated Chapter 17.06 muni code to expand the number of incentives allowed per qualifying projectthrough Ordinance 524

2.B.d Accessory Dwelling Units 96 units of low, very low and extremely low affordable housing units
FY 2024/2025 Completed previously Ord 515 adopted 2021

2.B.c Continue to waive, defer,reduce fees
96 units of low, very low and extremely low affordablehousing units Ongoing Completed code revisions 2020, ongoing
implementation

2.B.e Complete improvements toCity Water Treatment Plant 134 units of extremely low, low, very low an dmoderateincome housing units 2027 Completed environmental documentation in 2020,
2022 grant applications submitted for funding

2.B.f Continue to reduceconnection fees subject toacquisition of funding from stateand federal sources 96 units of low, very low and extremely low affordablehousing units Ongoing Applications submittted in 2021 for wastewater are still pending approval. Application submitted in 2022 forwater system improvements.

2.B.g Complete improvements towastewater deliver system Allow for continued development of all types Ongoing Application (Federal/FEMA) submittted in 2021 for wastewater are still pending approval.

2.B.h Housing accountability Act 96 units of low, very low and extremely low affordable housing units
FY 2024/2025 Completed 2022 with adoption of Ordinance 522

2.B.i Allow second floor housingunits in commercial zones 96 units of low, very low and extremely low affordablehousing units FY 2024/2025 Completed with adoption of Ord. 516 in 2022.

2.B.j Update City'sMobilehome/Mfg HousingProvisions
96 units of low, very low and extremely low affordablehousing units 30-Jun-22 Completed with adoption of Ord. 525 in March, 2022

2.C.a Continue to allow use ofmaterials consistent with StateHistorical Building Code 96 units of low, very low and extremely low affordablehousing units Ongoing City Council Resolution 22-71 established the City of Angels Register of Cultural Resources to allow forapplication of the State Historical Building Code inOctober 2022

2.C.e Update CondominiumConversion ordinance
96 units of low, very low and extremely low affordablehousing units FY 2024/2025 Ordinance 526 adopted by City Councl in 2022 to complete this program.

2.C.f Funding programs to assistwith goals
Secure funding to meet goals FY2024/2025 SB 2 and LEAP funding continues to be expended to meet Housing Goals (See code amendmentspreviously described, wastewater environmentalpermitting previously described)

2.C.l Enofrcing state energyefficiency standards for residentialbuildings Safe housing Ongoing 2022 adopted updated building code provisions (Ord 533); in addition, coordinated between Habitat forHumanity and local provider of fire-resistiveconstruction materials that provide energy costsavings for homes constructed with these newmaterials.

ANGELS CAMP - 2022 10

2.C.n Continue to maintain code
enforcement provision
Safe housing Ongoing In 2022, City hired a code enforcement officer as a separate position (previously, it was a task performedby Building or Planning officials). In 2023, codeenforcement hours were doubled.

2.C.q Flood and Fire Hazardsand Flood Management Analysis Safe housing Onoing Pursuant to a FEMA grant award in 2022, City is undertaking comprehensive code update to addressmultiple safety hazard issues including these

2.C.r Incorporate sbudivision mapfindings related to fire protection Safe housing 30-Jun-22 Completed with adoption of Ordinance 523 in 2022.

2.D.a Support Senior Housing 96 units of low, very low and extremely low affordable housing units
FY 2024/2025 Completed in 2021 - see previous report

2.D.j Incorporate facilitues forspecial needs populatings indesigning public use centers Improve accessibility for all As needed City received Rural Recreation and Tourism Program grant for expansion and renovation of UticaPark/Lightner Mine. Park design will includesingificant updrades addressing accessibility andsignificant improvements providing exerciseopportunities for all ages and abilities.

2.D.k Promote Health ArtsProgram
Improve overall health As opportunity arises See above.

2.D.l Cooperate with serviceprovides to reduce rates
Increase ability of families and individuals to affordhousing Ongoing Ongoing participation with local solid waste collection service to reduce rates.

2.D.p Low Barrier NavigationCenter
Assist families in securing housing 30-Jun-22 Completed with adoption of Ordinance 522 in 2022.

2.E.1 Annual Housing ElementReport
Compliance Annually by April 1st Compliance with this submittal ANGELS CAMP - 2022 11
2022 ANGELS CAMP Housing Element Annual Progress Report TABLE E - Commercial Development Bonus Approved pursuant to GC Section 65915.7 No Data Available
ANGELS CAMP - 2022 12
2022 ANGELS CAMP Housing Element Annual Progress Report TABLE F - Annual Building Activity Report Summary - Units Rehabilitated, Preserved and Acquired pursuant to GC Section 65583.1(c)(2) Affordability by Household Incomes
(Units that DO NOT count towards RHNA)
Activity Type Extremely Low-Income Very Low-Income Low-Income Total Units Description of Activity Rehabilitation Activity 0 0 0 0Preservation of Units At-Risk 0 0 0 0Acquisition of Units 0 0 0 0Mobilehome Park Preservation 0 0 0 0Total Units by Income 0 0 0 0 Affordability by Household Incomes
(Units that DO count towards RHNA)
Activity Type Extremely Low-Income Very Low-Income Low-Income Total Units Description of Activity Rehabilitation Activity 0 0 0 0Preservation of Units At-Risk 0 0 0 0Acquisition of Units 0 0 0 0Mobilehome Park Preservation 0 0 0 0Total Units by Income 0 0 0 0 ANGELS CAMP - 2022 13
2022 ANGELS CAMP Housing Element Annual Progress Report TABLE G - Locally Owned Lands Included in the Housing Element Sites Inventory that have been sold, leased, or otherwise disposed of (CCR Title 25ï¿½6202) No Data Available
ANGELS CAMP - 2022 14
2022 ANGELS CAMP Housing Element Annual Progress Report TABLE H - Locally Owned Surplus Sites (CCR Title 25 ï¿½6202) No Data Available
ANGELS CAMP - 2022 15
2022 ANGELS CAMP Housing Element Annual Progress Report LEAP Reporting (CCR Title 25 ï¿½6202)
Total Award Amount 65,000.00
Task $ Amount Awarded $ Cumulative Reimbursement
Requested
Task Status Other Funding Notes
Sewerline permitting 25,000.00 .00 Completed Other
CEQA Standards / Design
Guidelines
40,000.00 .00 In Progress None
ANGELS CAMP - 2022 16

RECOMMENDATION
Accept the Audited Financial Statement for the City of Angels for the fiscal year ending June 30, 2022.

BACKGROUND
The City is required to prepare and make available audited financial statements annually. These are to be completed 180 days from the end of any fiscal year, or by December 31.

DISCUSSION
The Finance Director began in May 2022 and at that time RAMS was the outside CPA Firm who was overseeing the duties of the Accounting System. RAMS was in the process of closing the prior fiscal year and had not completed reconciliations or month end closing entries for the entire 21/22 fiscal year. More time was needed to close the year as of a result of the outside firm. Larry Bain, CPA came out in October to begin field testing and returned in January 2023 to complete his review.

The draft audit report was presented to staff in March 2023, and the Finance Director was able to review the draft financials and make the necessary adjustment entries to the City General Ledger to balance. The City Administrator approved the report to become final and ready for presentation.

There was one material finding in the Management Letter and the response was submitted as to how the City will address the issue going forward, and corrective actions have been made to ensure future findings will not occur.

Lastly, the City did receive more than $750,000 in Federal Funding and therefore meets the requirement for a Single Audit. This will be the same in the current fiscal year audit for June 30, 2023.

Important points to make that are contained in this report are as follows:
• The Governmental Activities total net position has increased by $4.21 million as compared to 6/30/21. o Cash and investment are $700k lower
7C

CITY HALL
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-2181 Mayor Jennifer Davis-Herndon •Vice Mayor Isabel Moncada •Council Members Alvin Broglio, Caroline Schirato, Gretel Tiscornia City Administrator Rebecca Callen • City Attorney Doug White, Churchwell White, LLP o Construction in Progress is higher by $2.95 million. This is where most of the cash is tied up in unbilled projects. • Business-type activities increased the net position by $1.8 million. • Major capital and project funds were $1.7 million higher than 6/30/21 • Unassigned Fund balances for the General Fund closed at $4.5 million unassigned which has increased .5 million from the prior year.
• General Fund Revenues were $252k higher than 6/30/21 and almost entirely due to an increase in TOT. • General fund expenses were $1.27 million higher than 6/30/21 due to general government and public facilities and transportation costs.
• Water and Sewer total revenues were $4.7 million and total expense $2.9 million netting an income of $1.7 million from operations as compared to prior year net income of $482k. This was largely due to a change in allocations to these funds.

Overall, a very healthy-looking financial picture for the City. Changes in accounting system, budget management, use of project management, and the addition of the restructuring of staff will continue to enhance the accounting operations for the City.

FINANCIAL IMPACT
None at this time
Attachment: City of Angels Audit 2021-22

CITY OF ANGELS

FINANCIAL STATEMENTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2022

CITY OF ANGELS
Table of Contents
Independent Auditor’s Report 1
Basic Financial Statements:

Government-Wide Financial Statements:

Statement of Net Position 4
Statement of Activities 5
Fund Financial Statements:

Governmental Funds:

Balance Sheet 6
Reconciliation of the Governmental Funds Balance Sheet to the Government-Wide Statement of Net Position – Governmental Activities 7 Statement of Revenues, Expenditures and Changes in Fund Balances 8 Reconciliation of the Statement of Revenues, Expenditures and Changes In Fund Balances of Governmental Funds to the Government-Wide Statement of Activities – Governmental Activities 9
Proprietary Funds:

Statement of Net Position 10
Statement of Revenues, Expenses and Changes in Net Position 11 Statement of Cash Flows 12
Fiduciary Funds:

Statement of Fiduciary Net Position 13
Statement of Changes in Fiduciary Net Position 14
Notes to the Financial Statements 15
Required Supplementary Information:

Budgetary Comparison Schedule:

General Fund 38
Schedule of the Plan’s Proportionate Shares of the Net Pension Liability 40 Schedule of City Pension Contributions 41
Schedule of Changes in the City’s Net OPEB Liability and Related Ratios 42 Note to the Required Supplementary Information 43
Combining and Individual Fund Statements and Schedules:

Nonmajor Governmental Funds:

Combining Balance Sheet 44
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 45 Nonmajor Special Revenue Funds
Combining Balance Sheet 46
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 48 Nonmajor Capital Projects Funds
Combining Balance Sheet 50
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 51 Schedule of Expenditures of Federal Awards 52
Independent Auditors’ Report on Internal Control Over Financial Reporting and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 53
Independent Auditors’ report on Compliance for Each Major Program and on Internal Control over Compliance Required by The Uniform Guidance 55 Schedule of Findings and Questioned Costs 58
1 LARRY BAIN, CPA
An Accounting Corporation
________________________________________________________________________________________________________ 2148 Frascati Drive, El Dorado Hills, CA 95762 / 916.601-8894 [email protected]
INDEPENDENT AUDITOR’S REPORT
To the City Council
City of Angels, California
Opinion
We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, the aggregate remaining fund information and the fiduciary fund of the City of Angels, California, as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise the City's basic financial statements as listed in the table of contents.

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the City of Angels as of June 30, 2022, and the changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinion
We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City of Angels and to meet our other ethical responsibilities in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City of Angels ability to continue as a going concern within one year after the date that the financial statements are available to be issued.

Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions.

Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements, including omissions, are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. 2 In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards, we:
 Exercise professional judgment and maintain professional skepticism throughout the audit.  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.  Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City of Angels internal control. Accordingly, no such opinion is expressed.  Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.  Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City of Angels ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control related matters that we identified during the audit.

Required Supplementary Information
The City of Angels has not presented the Management Discussion and Analysis that accounting principles generally accepted in the United States has determined is necessary to supplement, although not required to be part of, the basic financial statements.

The required supplementary information (RSI) other than MD&A, as listed in the table of contents on page 38 as the budgetary comparison schedule-General Fund, page 40 as the Schedule of the Plan’s Proportionate Share of the Net Pension Liability, page 41 as the Schedule of City Pension Contributions and page 42 as the City’s Other Postemployment Benefits (OPEB) Plan Schedule of Changes in the City’s Net OPEB Liability and Related Ratios, is presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board (GASB), who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the RSI in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise City of Angels, basic financial statements. The accompanying schedule of expenditures of federal awards, required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, is presented for purposes of additional analysis and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedule of expenditures of federal awards is fairly stated, in all material respects, in relation to the basic financial statements as a whole. 3 Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated February 24, 2023, on our consideration of City of Angels internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City of Angels internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering City of Angels internal control over financial reporting and compliance.

Other Information
The combining and individual fund financial statements and schedules on pages 52 to 57 are presented for purpose of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied by us in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements themselves and other additional procedures in accordance with accounting standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the financial statements taken as a whole.

Larry Bain, CPA,
An Accounting Corporation
February 24, 2023

CITY OF ANGELS

STATEMENT OF NET POSITION
JUNE 30, 2022
The notes to the financial statements are an integral part of this statement 4 Governmental Business-type
Activities Activities Total
Assets
Cash and investments $ 3,010,289 $ 13,719,717 $ 16,730,006 Accounts receivables 172,935 534,178 707,113
Due from other governments 2,810,759 2,810,759
Taxes receivable 397,493 397,493
Interest receivable 214,963 214,963
Prepaid expenses 52,906 35,828 88,734
Lease receivable-current 35,814 35,814
Total current assets 6,695,159 14,289,723 20,984,882
Non Current Assets
Restricted cash and investments 2,691,112 2,691,112
Loans receivable 681,944 8,852 690,796
Lease receivable 298,573 298,573
Capital assets:

Land 867,475 116,515 983,990
Construction in Progress 6,306,642 536,378 6,843,020
Buildings and improvements 899,779 22,675,045 23,574,824 Site improvements 4,697,111 4,697,111
Equipment and vehicles 2,368,523 1,470,357 3,838,880
Infrastructure 3,932,472 3,932,472
Less: accumulated depreciation (4,684,643) (14,668,657) (19,353,300) Total capital assets 9,690,248 14,826,749 24,516,997
Total non current assets 13,361,877 14,835,601 28,197,478 Total assets 20,057,036 29,125,324 49,182,360
Deferred Outflows of Resources
Deferred outflows-pensions 1,379,403 765,849 2,145,252
Deferred outflows-OPEB 411,172 175,599 586,771
Total deferred outflows of resources 1,790,575 941,448 2,732,023 Liabilities
Current Liabilities:

Accounts payable 737,922 204,034 941,956
Accrued expense 38,927 38,927
Due to other governments 123,272 123,272
Due to other agencies 18,720 18,720
Deposit liability 1,486 54,520 56,006
Accrued wages 95,330 23,595 118,925
Unearned revenue 42,162 42,162
Accrued interest payable 1,082 26,702 27,784
Due within one year 51,660 362,686 414,346
Total current liabilities 1,110,561 671,537 1,782,098
Noncurrent Liabilities
Due in more than one year 46,351 2,766,969 2,813,320
OPEB liability 739,895 1,389,425 2,129,320
Net pension liability 2,221,732 1,370,886 3,592,618
Total liabilities due in more than one year 3,007,978 5,527,280 8,535,258 Total Liabilities 4,118,539 6,198,817 10,317,356
Deferred Inflows of Resources
Deferred inflows-pensions 1,913,097 1,423,059 3,336,156 Deferred inflows-OPEB 2,731,146 826,014 3,557,160
Deferred inflows-leases 334,387 334,387
Total deferred inflows 4,978,630 2,249,073 7,227,703
Net Position
Net investment in capital assets 9,678,736 11,750,988 21,429,724 Restricted 2,691,462 2,691,462
Unrestricted 380,244 9,867,894 10,248,138
Total net position $ 12,750,442 $ 21,618,882 $ 34,369,324 Charges for Capital Grants Operating Grants Governmental Business-type Expenses Services and Contributions and Contributions Activities Activities Total Governmental Activities:

General government 1,105,991 $ 405,848 $ - $ $ 960,226 $ 260,082 $ - $ 260,082 Public safety 2,704,263 8,717 274,312 517,665 (1,903,570) (1,903,570) Public works 1,330,689 22,347 2,566,125 208,122 1,465,905 1,465,905 Community services/recreation 665,184 12,223 18,271 153,309 (481,381) (481,381) Interest on long-term debt 854 (854) (854)
Total governmental activities 5,806,982 449,135 2,858,708 1,839,322 (659,817) (659,817) Business-type Activities:

Water 1,073,048 1,744,328 32,049 703,328 703,328
Sewer 1,903,022 2,972,882 59,873 1,129,733 1,129,733
Interest on long-term debt 92,272 (92,272) (92,272)
Total business-type activities 3,068,343 4,717,210 91,922 1,740,790 1,740,790 Total government $ 8,875,324 $ 5,166,345 $ 2,858,708 $ 1,931,244 (659,817) 1,740,790 1,080,972 General Revenues:

Taxes:

Property taxes 678,053 678,053
Sales and use tax 1,927,849 1,927,849
Transient occupancy tax 1,403,241 1,403,241
Franchise tax 200,594 200,594
Motor vehicle in lieu tax 320,361 320,361
Other taxes 54,594 54,594
Business license and permits 153,744 153,744
Rents 74,147 74,147
Other income 14,399 14,399
Sale of assets 19,148 4,000 23,148
Interfund transfers (10,765) 10,765 -
Investment income 36,519 58,511 95,030
Total general revenues 4,871,884 73,276 4,945,160
Change in net position 4,212,067 1,814,066 6,026,132
Net position - beginning 8,538,375 19,804,816 28,343,191 Net position - ending $ 12,750,442 $ 21,618,882 $ 34,369,324

CITY OF ANGELS CAMP
Statement of Activities
For the Fiscal Year Ended June 30, 2022
Functions/programs
Program Revenues
Net (Expense) Revenue and
Changes in Net Position
The notes to the financial statements are an integral part of this statement 5 CITY OF ANGELS

GOVERNMENTAL FUNDS

BALANCE SHEET
JUNE 30, 2022
The notes to the financial statements are an integral part of this statement 6 Other Total
Major Capital Nonmajor Governmental
General Projects Fund Funds Funds
Assets
Cash and investments $ 3,010,289 $ - $ - $ 3,010,289
Restricted cash and investments 350 2,690,762 2,691,112 Receivables
Accounts 54,940 117,995 172,935
Due from other governments 369,225 1,936,596 504,938 2,810,759 Taxes 397,493 397,493
Interest 26,445 188,518 214,963
Prepaid expense 52,906 52,906
Due from other funds 1,623,810 1,623,810
Loans/notes receivable 28,128 653,816 681,944
Total assets $ 5,563,586 $ 1,936,596 $ 4,156,029 $ 11,656,211 Liabilities
Accounts payable $ 221,119 $ 493,958 $ 22,842 $ 737,919 Accrued expenses 38,927 38,927
Due to other government 123,272 123,272
Due to other agency 18,720 18,720
Deposit liability 1,486 1,486
Accrued wages 94,160 1,170 95,330
Unearned revenue 42,162 42,162
Due to other funds 1,542,478 81,332 1,623,810
Advance from other funds 493957.78
Total liabilities 497,684 2,036,436 147,506 2,681,626
Deferred Inflows of Resources
Deferred revenue-unavailable 28,128 925,002 188,518 1,141,648 79,043 Total deferred inflows of resources 28,128 925,002 188,518 1,141,648 5,076,917 Fund Balances
Restricted 700 2,690,762 2,691,462
Nonspendable 52,906 653,816 706,722
Assigned for general fund 468,306 468,306
Unassigned 4,515,862 (1,024,842) 475,426 3,966,447
Total fund balances 5,037,774 (1,024,842) 3,820,005 7,832,937 4546032.22 Total liabilities, deferred inflows
of resources, and fund balances $ 5,563,586 $ 1,936,596 $ 4,156,029 $ 11,656,211

CITY OF ANGELS

RECONCILIATION OF GOVERNMENTAL FUNDS

BALANCE SHEET TO THE STATEMENT OF NET POSITION
JUNE 30, 2022
The notes to the financial statements are an integral part of this statement 7 Fund balances of governmental funds $ 7,832,936
Amounts reported for governmental activities in the statement of net position are different because:

Capital assets, net of accumulated depreciation, are not current financial resources and are not included in the governmental funds. 9,690,248
Certain revenues received after 180 days from the end of the fiscal year are recorded as deferred revenue in the funds and as revenues in the government wide statement. 1,141,648 Certain amounts have been recorded as OPEB and pension liability, deferred outflows and deferred inflows of resources that are not due and payable and not reported in the funds. (5,815,295) Some liabilities, including long-term debt, compensated absences and accrued interest are not due and payable in the current period and therefore are not reported in the funds. (99,095) Net position of governmental activities $ 12,750,442

CITY OF ANGELS

GOVERNMENTAL FUNDS

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE FOR THE FISCAL YEAR ENDED JUNE 30, 2022
The notes to the financial statements are an integral part of this statement 8 Other Total
Major Capital Nonmajor Governmental
General Projects Fund Funds Funds
Revenues
Taxes $ 3,587,358 $ - $ 656,688 $ 4,244,045
Licenses and permits 354,338 354,338
Intergovernmental 568,985 1,603,858 1,706,244 3,879,088 Fines, forfeitures and penalties 8,717 8,717
Charges for current services 51,417 389,001 440,419
Use of money and property 85,341 84,054 169,395
Other 22,379 83,698 106,076
Total revenues 4,678,535 1,603,858 2,919,685 9,202,078
Expenditures
Current:

General government 1,055,660 1,055,660
Public ways and facilities/
transportation 630,695 520,990 1,151,685
Public safety 2,805,443 4,189 2,809,632
Community development 204,903 458,661 663,564
Debt service
Principal 6,402 6,402
Interest 854 854
Capital Outlay 75,847 2,697,044 253,242 3,026,133
Total expenditures 4,779,804 2,697,044 1,237,082 8,713,931 Excess (deficit) of revenues over
expenditures before other financing
sources (uses) (101,269) (1,093,186) 1,682,603 488,147
Other Financing Sources (Uses)
Sale of assets 34,972 34,972
Operating transfers in 526,155 68,092 1,000 595,247
Operating transfers out (606,012) (606,012)
Total other financing
sources (uses) 561,127 68,092 (605,012) 24,207
Excess (deficit) of revenues and other
financing sources over expenditures
and other financing sources (uses) 459,858 (1,025,094) 1,077,591 512,354 Fund balances, beginning of fiscal year 4,577,916 252 2,742,414 7,320,582 Fund balances, end of fiscal year $ 5,037,774 $ (1,024,842) $ 3,820,005 $ 7,832,936

CITY OF ANGELS

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES

IN FUND BALANCE OF GOVERNMENTAL FUNDS TO THE GOVERNMENT-WIDE

STATEMENT OF ACTIVITIES-GOVERNMENTAL ACTIVITIES
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
The notes to the financial statements are an integral part of this statement 9 Net change in fund balances - total governmental funds $ 512,354 Amounts reported for governmental activities in the statement of activities differs from the amounts reported in the statement of revenues, expenditures and changes in fund balances because:

Governmental funds report capital outlays as expenditures. However, in the statement of activities, the costs of those assets is allocated over their estimated useful lives as depreciation expense or are allocated to the appropriate functional expense when the cost is below the capitalization threshold. This activity is reconciled as follows:

Cost of assets capitalized 3,026,133
Depreciation expense (381,348)
Sale of assets (15,824)
Repayment of long-term debt principal is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the statement of net position. 6,402
Certain revenues received after ninety days from the end of the fiscal year are recorded as deferred revenue in the funds and as revenues in the government wide statement. 808,589 Changes in pension expense and OPEB benefits reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported in governmental funds. 225,475
Changes in compensated absences reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported in governmental funds. 30,285
Change in net position of governmental activities $ 4,212,066

CITY OF ANGELS

STATEMENT OF NET POSITION

PROPRIETARY FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
The notes to the financial statements are an integral part of this statement 10 Water Sewer Totals
Current Assets:

Cash and investments $ 8,262,814 $ 5,456,903 $ 13,719,717 Receivables
Accounts (net of $112,584 allowance) 324,293 324,293
Accounts (net of $59,412 allowance) 209,885 209,885
Loan receivable 8,852 8,852
Prepaid expense 35,828 35,828
Total current assets 8,472,699 5,825,876 14,298,575
Noncurrent Assets:

Advances to other funds 431,960 431,960
Capital assets:

Nondepreciable capital assets:

Land 68,965 47,550 116,515
Construction in progress 306,365 230,013 536,378
Depreciable capital assets
Building 2,220,336 20,454,709 22,675,045
Site improvements 1,454,446 3,242,665 4,697,111
Equipment 769,636 700,721 1,470,357
Less accumulated depreciation (3,367,379) (11,301,278) (14,668,657) Total capital assets (net of accumulated depreciation) 1,452,369 13,374,380 14,826,749 Total noncurrent assets 1,884,329 13,374,380 15,258,709 Total assets 10,357,028 19,200,256 29,557,284
Deferred Outflows of Resources
Deferred outflows-pensions 391,007 374,842 765,849
Deferred outflows-OPEB 98,788 76,811 175,599
Total deferred outflows of resources 489,795 451,653 941,448 Liabilities
Current Liabilities:

Accounts payable 33,075 170,959 204,034
Accrued payroll 11,528 12,067 23,595
Customer deposits 21,658 32,862 54,520
Current portion - notes payable 74,468 266,992 341,460
Current portion compensated absence 14,005 7,221 21,226 Interest payable 26,702 26,702
Total current liabilities 154,734 516,803 671,537
Noncurrent Liabilities:

Advances from other funds 431,960 431,960
Compensated absences 16,866 15,802 32,668
Net pension liability 670,313 700,573 1,370,886
Net OPEB liability 648,774 740,651 1,389,425
Long-term debt 2,734,301 2,734,301
Total noncurrent liabilities 1,335,953 4,623,287 5,959,240 Total liabilities 1,490,687 5,140,090 6,630,777
Deferred Inflows of Resources
Deferred inflows-pensions 745,701 677,358 1,423,059
Deferred inflows-OPEB 501,232 324,782 826,014
Total deferred inflows of resources 1,246,933 1,002,140 2,249,073 Net Position:

Net investment in capital assets 1,377,901 10,373,087 11,750,988 Unreserved 6,731,302 3,136,592 9,867,894
Total net position $ 8,109,203 $ 13,509,679 $ 21,618,882

CITY OF ANGELS

STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION

PROPRIETARY FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
The notes to the financial statements are an integral part of this statement 11 Water Sewer Totals
Operating Revenues
Charges for services $ 1,697,264 $ 2,926,037 $ 4,623,301 Connection fees 47,064 46,845 93,909
Total operating revenues 1,744,328 2,972,882 4,717,210
Operating Expenses
Salaries and benefits 528,737 414,215 942,952
Services and supplies 433,265 899,320 1,332,585
Depreciation expense 111,046 589,487 700,533
Total operating expenses 1,073,048 1,903,022 2,976,070
Operating income (loss) 671,280 1,069,860 1,741,140
Non-Operating Revenues (Expenses)
Interest income 26,853 31,658 58,511
State grant revenue 32,049 59,873 91,922
Sale of assets 2,000 2,000 4,000
Interest expense (92,272) (92,272)
Total non-operating revenues (expenses) 60,902 1,259 62,161 Excess (deficit) of revenues over
expenditures before other financing
sources (uses) 732,182 1,071,119 1,803,301
Other Financing Sources (Uses)
Operating transfers in 10,765 10,765
Total other financing sources (uses) 10,765 - 10,765
Net income (loss) 742,947 1,071,119 1,814,066
Net position, beginning of fiscal year 7,366,256 12,438,560 19,804,816 Net position, end of fiscal year $ 8,109,203 $ 13,509,679 $ 21,618,882

CITY OF ANGELS

STATEMENT OF CASH FLOWS

PROPRIETARY FUNDS
JUNE 30, 2022
The notes to the financial statements are an integral part of this statement 12 Water Sewer Totals
Cash Flows from Operating Activities
Cash received from customers $ 1,727,588 $ 2,945,023 $ 4,672,611 Cash payments to suppliers (495,231) (911,424) (1,406,655) Cash payments to employees (607,150) (489,430) (1,096,580) Net cash provided by (used for) operating activities 625,207 1,544,169 2,169,376 Cash Flows from Non-Capital Financing Activities
Payments (to)/from other funds 105,171 (60,000) 45,171
Proceeds from grants 32,049 59,873 91,922
Reduction in loan receivable -
Net cash provided (used) by non-capital financing activities 137,220 (127) 137,093 Cash Flows from Capital and Related Financing Activities Purchase of fixed assets (13,136) (163,082) (176,218)
Sale of fixed assets 2,000 2,000 4,000
Reductions of debt (74,468) (259,359) (333,827)
Interest expense (94,573) (94,573)
Net cash provided by (used for) capital and related
financing activities (85,604) (515,014) (600,618)
Cash Flows from Investing Activities:

Interest income 26,853 31,658 58,511
Net cash provided by investing activities 26,853 31,658 58,511 Net increase (decrease) in cash and cash equivalents 703,676 1,060,686 1,764,362 Cash and cash equivalents, beginning of fiscal year 7,559,137 4,396,217 11,955,354 Cash and cash equivalents, end of fiscal year $ 8,262,813 $ 5,456,903 $ 13,719,716 Reconciliation of Cash and Cash Equivalents:

Cash and investments $ 8,262,814 $ 5,456,903 $ 13,719,717 Total cash and cash equivalents $ 8,262,814 $ 5,456,903 $ 13,719,717 Reconciliation of Operating Income to Net Cash
Provided by (used for) operating activities $ 671,280 $ 1,069,860 $ 1,741,140 Adjustments to Operating Income:

Depreciation 111,046 589,487 700,533
(Increase) decrease in accounts receivable (16,490) (27,859) (44,349) (Increase) decrease in prepaid expense (15,674) (15,674) Increase (decrease) in accounts payable (61,967) 3,570 (58,397) Increase (decrease) in accrued payroll (4,108) 830 (3,278) Increase (decrease) in customer deposits (250) (250)
Increase (decrease) from net pension liability (59,604) (53,539) (113,143) Increase (decrease) from OPEB activity 18,760 12,061 30,821 Increase (decrease) in compensated absences (33,461) (34,568) (68,028) Net cash provided by (used for) operating activities $ 625,207 $ 1,544,169 $ 2,169,376

CITY OF ANGEL

STATEMENT OF FIDUCIARY NET POSITION

FIDUCIARY FUNDS
JUNE 30, 2022
The notes to the financial statements are an integral part of this statement 13 Greenhorn Creek LAFCO OPEB
Assessment District Trust Fund Trust Fund
Assets
Cash and investments $ 701,180 $ 252,432 $ 275,769
Total assets 701,180 252,432 275,769
Liabilities
Due to others $ - $ 4,394 $ -
Total liabilities - 4,394
Net Position
Restricted
Restricted for Greehorn Creek 701,180
Held in trust for LAFCO 248,038
Held in trust for OPEB 275,769
Total net position $ 701,180 $ 248,038 $ 275,769
Custodial Funds

CITY OF ANGEL

STATEMENT OF CHANGES IN FIDUCIARY NET POSITION

FIDUCIARY FUNDS
JUNE 30, 2022
The notes to the financial statements are an integral part of this statement 14 Greenhorn Creek LAFCO OPEB
Assessment District Trust Fund Trust Fund
Additions:

Contributions $ 1,207 $ 92,647 $ 275,769
Total contributions 1,207 92,647 275,769
Deductions
Administrative costs (26,741) (69,282)
Debt service
Principal (655,000)
Interest (15,065)
Total deductions (696,806) (69,282)
Change in net position (695,598) 23,364 275,769
Net position beginning of year 1,396,778 224,674
Net position end of year $ 701,180 $ 248,038 $ 275,769
Custodial Funds
City of Angels
Notes to Financial Statements
June 30, 2022
15 Note 1: Summary of Significant Accounting Policies
The basic financial statements of City of Angels, California, (the “City”) have been prepared in conformity with accounting principles generally in the United States of America (“U.S. GAAP”) as applied to governmental agencies. The Governmental Accounting Standards Board (“GASB”) is the acceptable standard setting body for establishing governmental accounting and financial reporting principles. The more significant of the City’s accounting policies are described below.

A. Reporting Entity
The City was incorporated in 1912, as a municipal corporation operating under the general laws of the State of California. The City operates under a Council-Manager form of government and provides services including general government, public works, public safety, water, sewer, building inspections, public improvements, planning and zoning, and parks and recreation. Control or dependence is determined on the basis of budget adoption, selection of governing authority and designation of management, outstanding debt secured by revenues or general obligations of the City and ability to significantly influence operations.

The financial reporting entity, as defined by the GASB, consists of the primary government, the City, organizations for which the primary government is financially accountable, and any other organization for which the nature and significance of their relationship with the primary government are such that exclusion would cause the reporting entity’s financial statements to be misleading or incomplete.

B. Basis of Accounting
The government-wide, proprietary and agency fund financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned or, for property tax revenues, in the period for which levied. Expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Revenue from sales tax is recognized when the underlying transactions take place. Revenues from grants, entitlements and donations are recognized in the fiscal year in which all eligible requirements have been satisfied.

Governmental funds are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized when both measurable and available. Measurable means the amount of the transaction can be determined and available means collectible in the current period or soon enough thereafter to be used to pay liabilities of the current period. Resources not available to finance expenditures and commitments of the current period are recognized as deferred revenue or as a reservation of fund balance. The City considers property taxes available if they are collected within ninety days after year-end.

Expenditures are recorded when the related fund liability is incurred. Principal and interest on general long-term debt, as well as compensated absences and claims and judgments are recorded only when payment is due.

General capital acquisitions are reported as expenditures in governmental funds. Proceeds of general long-term debt and capital leases are reported as other financial sources.

When applicable, the City reports deferred revenue on its combined balance sheet. Deferred revenue arises when a potential revenue source does not meet both the measurable and available criteria for recognition in the current period. Deferred revenues also arise when resources are received by the City before it has legal claim to them, as when grant monies are received prior to the occurrences of qualifying expenditures. In subsequent periods, when both revenue recognition criteria are met, or when the City has legal claim to the resources, deferred revenue is removed from the combined balance sheet and revenue is recognized.

Proprietary fund operating revenues, such as charges for services, result from exchange transactions associated with the principal activity of the fund. Exchange transactions are those in which each party receives and gives up essentially equal values. Nonoperating revenues, such as subsidies and investment earnings, result from nonexchange transactions or ancillary activities.

City of Angels
Notes to Financial Statements
June 30, 2022
16 Note 1: Summary of Significant Accounting Policies
C. Basis of Presentation
Government-Wide Financial Statements
The statement of net position and statement of activities display information about the primary government (the City) and its blended component units. These statements include the financial activities of the overall government, except for fiduciary activities. These statements distinguish between the governmental and business-type activities of the City. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees charged to external parties.

The statement of activities demonstrates the degree to which the program expenses of a given function are offset by program revenues. Program expenses include direct expenses, which are clearly identifiable with a specific function. Program revenues include 1) charges paid by the recipient of goods or services offered by the programs and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular program. Revenues that are not classified as program revenues, including all taxes, are presented instead as general revenues.

When both restricted and unrestricted net position are available, unrestricted resources are used only after the restricted resources are depleted.

Fund Financial Statements
The fund financial statements provide information about the City’s funds, including fiduciary funds and blended component units. Separate statements for each fund category – governmental, proprietary and fiduciary – are presented. The emphasis of fund financial statements is on major governmental and enterprise funds, each displayed in separate columns. All remaining governmental and enterprise funds are separately aggregated and reported as non-major funds.

The City reports the following major governmental funds:

General Fund - This fund accounts for all the financial resources not required to be accounted for in another fund. This fund consists primarily of general government type activities.

Major Capital Projects Fund - This fund accounts for the financial resources accumulated for the acquisition and construction of capital projects.

The City reports the following major enterprise funds.

Water and Sewer Funds - account for the operation of the City’s water and sewer utilities. Activities of these funds include administration, operation and maintenance of the water and sewer systems and billing and collection activities. The Funds also accumulate resources for, and payment of long-term debt principal and interest. All costs are financed through charges made to utility customers with rates reviewed regularly and adjusted if necessary to ensure the integrity of the Funds.

The City reports the following additional fund types:

Fiduciary Funds – The Fiduciary Funds accounts for assets held by the City as an agent for Greenhorn Creek assessment District and in trust for the Local Agency Formation Commission (LAFCO) and for postretirement health benefits (OPEB).

City of Angels
Notes to Financial Statements
June 30, 2022
17 Note 1: Summary of Significant Accounting Policies
D. Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures/expenses during the reporting period. Actual results could differ from those estimates.

E. Cash Equivalents
For the purpose of the statement of cash flows, the City considers cash and cash equivalents as short term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.

Restricted cash and unrestricted pooled cash and investments held by the City are considered cash equivalents for purposes of the combined statement of cash flow’s because the City’s cash management pool and funds invested by the City possess the characteristics of demand deposit accounts.

F. Accounts Receivable
Accounts receivable are recorded for services, provided to individuals or non-governmental entities that are billed but unpaid. Proprietary Fund receivables are shown net of allowance for uncollectible accounts.

G. Fixed Assets
Capital assets, recorded at historical cost or estimated historical cost if actual historical cost is not available, are reported in governmental activities column of the government-wide financial statements. Contributed fixed assets are valued at their estimated fair market value. Capital assets include land, buildings and building improvements and equipment. Capital assets are defined by the City as assets with an initial, individual cost of more than $5,000.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed. Depreciation is recorded in the government-wide financial statements on the straight-line basis over the useful life of the assets as follows:

Assets Useful Life
Building and improvements 20-40 years
Plant System 20-60 years
Equipment and machinery 5-10 years
Infrastructure 40 years
City of Angels
Notes to Financial Statements
June 30, 2022
18 Note 1: Summary of Significant Accounting Policies (Continued) H. Property Tax
Calaveras County is responsible for assessing, collecting and distributing property taxes in accordance with enabling legislation. Revenue received is based on an allocation factor calculated by the County under the provisions of Proposition 13 plus a percentage of the increase in market value in specific areas. The City's property tax is levied each July 1 on the assessed values as of the prior January 1 for all real and personal property located in the City. Property sold after the assessment date (January 1) is reassessed and the amount of property tax levied is prorated.

Secured property taxes are due in two equal installments; the first is due November 1 and delinquent with penalties after December 10; the second is due February 1 and delinquent with penalties after April 10.

Unsecured property tax is levied on July 1 and due on July 31 and becomes delinquent on August 31.

Based on a policy by the County called the Teeter Plan, 100% of the allocated taxes are transmitted by the County to the City, eliminating the need for an allowance for uncollectable. The County, in return, receives all penalties and interest on the related delinquent taxes.

I. Balance Sheet Classifications
Certain resources are classified as restricted assets as their use is restricted for specific purposes by bond agreements, lease agreements, trust agreements, grant agreements, City Charter provisions, or other requirements. Governmental fund types’ restricted assets are for future payments of other post-retirement employment benefits. Proprietary fund types’ restricted assets are for grant/bond reserve requirements and future payments of other post-employment benefits.

J. Pensions
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the City’s California Public Employees’ Retirement System (CalPERS) plans (Plans) and additions to/deductions from the Plans’ fiduciary net position have been determined on the same basis as they are reported by CalPERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.

K. Compensated Absences
City employees are granted vacation in varying amounts based on classification and length of service. Upon termination or retirement, the City is to pay 100% of the vacation time accrued.

Governmental Funds – Governmental Funds record expenditures for compensated absences as they are taken by employees. A year–end accrual for compensated absences has not been made in the Governmental Funds as of June 30, 2022, because the City does not believe any of the available year–end resources will be required to fund the year–end compensated absences liability.

Proprietary Funds – Proprietary funds accrue a liability for unused compensated absences earned through year-end. An expense is recognized for the increase in liability from the prior year.

City of Angels
Notes to Financial Statements
June 30, 2022
19 Note 1: Summary of Significant Accounting Policies (Continued) L. Intergovernmental Revenues
Federal and state governments reimburse the City for costs incurred on certain fixed asset construction projects under capital grant agreements. Amounts claimed under such grants are credited to intergovernmental revenues if the project is being administered by a Capital Projects Fund. Additionally, the City receives reimbursement from federal and state governments for other programs, such as housing and rehabilitation. These reimbursements are recorded in the fund administering the program as intergovernmental revenues with the related program costs included in expenditures.

The respective grant agreements generally require the City to maintain accounting records and substantiating evidence to determine if all costs incurred and claimed are proper and that the City is in compliance with other terms of the grant agreements. These records are subject to audit by the appropriate government agency. Any amounts disallowed will reduce future claims or be directly recovered from the City.

M. Net Position
The government-wide and proprietary fund financial statements utilize a net position presentation. Net position are categorized as invested in capital assets (net of related debt), restricted, and unrestricted. • Invested in capital assets, net of related debt – Consists of capital assets including restricted capital assets, net of accumulated depreciation and reduced by the outstanding balances of any bonds, mortgages, notes or other borrowings that are attributable to the acquisition, construction or improvement of those assets.
• Restricted net position – Consists of net position with constraints placed on their use either by (1) external groups such as creditors, grantors, contributors or laws or regulations of other governments; or (2) law through constitutional provisions or enabling legislation. These principally include restrictions for capital projects, debt service requirements and other special revenue fund purposes. • Unrestricted net position – All other net position that do not meet the definition of “restricted” or “invested in capital assets, net of related debt.”
N. Fund Balances
As prescribed by GASB Statement No. 54, governmental funds report fund balance in classifications based primarily on the extent to which the City is bound to honor constraints on the specific purposes for which amounts in the funds can be spent. As of June 30, 2022, fund balances for governmental funds are made up of the following:
• Nonspendable fund balance - includes amounts that are (a) not in spendable form, or (b) legally or contractually required to be maintained intact. The “not in spendable form” criterion includes items that are not expected to be converted to cash, for example: inventories, prepaid amounts, and long-term notes receivable.
• Restricted fund balance - includes amounts that can be spent for specific purposes stipulated by external resource providers, constitutionally or through enabling legislation. Restrictions may effectively be changed or lifted only with the consent of resource providers. • Committed fund balance - includes amounts that can only be used for the specific purposes determined by a formal action of the City’s highest level of decision-making authority, the City Council. Commitments may be changed or lifted only by the City taking the same formal action that imposed the constraint originally (for example: resolution and ordinance).

City of Angels
Notes to Financial Statements
June 30, 2022
20 Note 1: Summary of Significant Accounting Policies (Continued) N. Fund Balances (Continued)
• Assigned fund balance - comprises amounts intended to be used by the City for specific purposes that are neither restricted nor committed. Intent is expressed by (1) the City Council or (b) a body (for example: a budget or finance committee) or official to which the City Council has delegated the authority to assign amounts to be used for specific purposes.
• Unassigned fund balance - is the residual classification for the General Fund and includes all amounts not contained in the other classifications. Unassigned amounts are technically available for any purpose. In other governmental funds, if expenditures incurred for specific purposes exceeded the amounts restricted, committed, or assigned to those purposes, that fund would report a negative unassigned fund balance.

O. Operating Leases
In June 2017, the Governmental Accounting Standards Board (GASB) issued Statement No. 87, Leases (GASB Statement No. 87), to better meet the information needs of financial statement users by improving accounting and financial reporting for leases by governments. This statement increases the usefulness of governments’ financial statements by requiring recognition of certain lease assets and liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract. It also establishes a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset. Implementation of this Statement had a significant effect on the City’s financial statements for the fiscal year ended June 30, 2022.

Lessor
The City acts as the lessor for real property. The City recognizes leases receivable and deferred inflows of resources in the government-wide financial statements. Variable payments based on future performance of the lessee or usage of the underlying asset are not included in the measurement of the leases receivable.

At the commencement of a lease, the City initially measures the lease receivable at the present value of payments expected to be received during the lease term. Subsequently, the lease receivable is reduced by the principal portion of lease payments received. The deferred inflows of resources are initially measured as the initial amount of the lease receivable, adjusted for lease payments received at or before the lease commencement date. Subsequently, the deferred inflows of resources are recognized as revenue over the life of the lease term in a systematic and rational method.

Key estimates and judgments include how the City determines (1) the discount rate it uses to discount the expected lease receipts to present value, (2) lease term, and (3) lease receipts.  The City uses an estimated incremental borrowing rate as the discount rate for leases.  The lease term includes the noncancellable period of the lease. Lease receipts included in the measurement of the lease receivable is composed of fixed payments from the lessee.

The City monitors changes in circumstances that would require a remeasurement of its leases and will remeasure the lease receivable and deferred inflows of resources if certain changes occur that are expected to significantly affect the amount of the leases receivable.

City of Angels
Notes to Financial Statements
June 30, 2022
21 Note 2: Cash and Investments
The City maintains a cash and investment pool that is available for use by all funds. Each fund type's portion of this pool is displayed on the combined balance sheet as cash and investments. Unless otherwise dictated by legal or contractual requirements, income earned or losses arising from the investment of pooled cash are allocated on a quarterly basis to the participating funds and component units based on their proportionate shares of the average quarterly cash balance.

The City maintains “restricted cash and investments”.

Cash and investments at June 30, 2022, consisted of the following:

Cash and investments $ 16,730,006
Restricted cash and investments 2,691,112
Cash and investments, statement of net position 19,421,118 Cash and investments, agency funds 953,612
Total cash and investments $ 20,374,730
Deposits with financial institutions $ 5,262,218
Imprest cash 350
Investments with fiscal agent 986,941
Local agency investment fund 14,125,221
Total cash and investments $ 20,374,730
A. Investments Authorized by the California Government Code and the Entity’s Investment Policy The table below identifies the investment types that are authorized for the City of Angels by the California Government Code (or the City’s investment policy, where more restrictive). The table also identifies certain provisions of the California Government Code (or the City’s investment policy, where more restrictive) that address interest rate risk, credit risk and concentration of credit risk. This table does not address investments of debt proceeds held by bond trustees that are governed by the provisions of debt agreements of the City, rather than the general provisions of the California Government Code or the City investment policy.

A. Investments Authorized by the California Government Code and the Entity’s Investment Policy (Continued) Maximum Percentage Investment
Maturity of Portfolio in One Issuer
Investment pools authorized under CA
Statutes governed by Government Code N/A None $40 million U.S. Treasury Obligations 5 years None None
Bank Savings Accounts N/A 25% None
Federal Agencies 5 years 75% None
Commercial Paper 180 days 20% None
Negotiable Certificates of Deposit 180 days 20% None
Re-Purchase Agreements 180 days 20% None
Corporate Debt 5 years 25% None
Authorized Investment Type
City of Angels
Notes to Financial Statements
June 30, 2022
22 Note 2: Cash and Investments (Continued)
B. Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of all investments.

Generally, the longer the maturity of an investment the greater the sensitivity of its fair value to changes in market interest rates. Information about the sensitivity of the fair values of the City’s investments to market interest rate fluctuations is provided by the following table that shows the distribution of the City’s investment maturity:

Fair Interest Rate Maturity Weighted Average
Cost Value Range Range Maturity
Held By Trustee:

Money Market/Mutual Funds* $ 986,941 $ 986,941 .01% to .04% On Demand On Demand State Investment Pool* 14,125,221 14,125,221 0.26% On Demand On Demand Totals $ 15,112,162 $ 15,112,162
*Not subject to categorization
Investment Type
C. Concentrations of Credit Risk
The investment policy of the City contains limitations on the amount that can be invested in any one issuer. There are no investments to one issuer exceeding those limits.

D. Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposit or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g. broker-dealer) to a transaction, a government will not be able to recover the value of its investment of collateral securities that are in the possession of another party. The California Government Code and the City’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for deposits; The California Government Code requires that a financial institution secured deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the government unit). The fair value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure the City’s deposits by pledging first deed mortgage notes having a value of 150% of the secured public deposits.

At June 30, 2022, the City’s deposits balance was $5,592,975 and the carrying amount was $5,262,218. The difference between the bank balance and the carrying amount was due to outstanding checks and deposits in transit.

Of the bank balance $250,000 was covered by the Federal Depository Insurance or by collateral held in the pledging bank’s trust department in the City’s name and $5,230,263 was collateralized with pledged securities.

E. Investment in State Investment Pool
LAIF is included in the State’s Pooled Money Investment Account. The total amount invested by all public agencies in the State’s Pooled Money Investment Account approximates $231.57 billion. Of the $231.57 billion managed by the State Treasurer, 100% is invested in non-derivative financial products and 1.88% is invested in structured notes and asset-backed securities. The Local Investment Advisory Board (Board) has oversight responsibility for LAIF. The Board consists of five members as designated by state statute.

Investments are accounted for in accordance with the provisions of GASB Statement No. 31, which requires governmental entities to report certain investments at fair value in the balance sheet and recognize the corresponding change in fair value of investments in the year in which the change occurred. The City reports its investments at fair value based on quoted market information obtained from fiscal agents or other sources if the change is material to the financial statements.

City of Angels
Notes to Financial Statements
June 30, 2022
23 Note 3: Capital Assets
Capital asset activity for the year ended June 30, 2022 was as follows:

Balance Retirements/ Balance
Governmental Activities July 1, 2021 Additions Adjustments June 30, 2022 Capital assets, not being depreciated:

Land $ 867,475 $ - $ - $ 867,475
Construction in progress 3,356,356 2,950,286 6,306,642
Capital assets, being depreciated:

Buildings and improvements 899,779 899,779
Equipment and vehicles 2,440,589 75,847 (147,913) 2,368,523 Infrastructure 3,932,472 3,932,472
Total capital assets, being depreciated 7,272,840 75,847 (147,913) 7,200,774 Less accumulated depreciation for:

Buildings and improvements (608,069) (13,922) (621,991) Equipment and vehicles (1,652,517) (196,836) 132,089 (1,717,264) Infrastructure (2,174,798) (170,590) (2,345,388)
Total accumulated depreciation (4,435,384) (381,348) 132,089 (4,684,643) Total capital assets, being depreciated, net 2,837,456 (305,501) 2,516,131 Governmental activities capital assets, net $ 7,061,287 $ 2,644,785 $ (15,824) $ 9,690,248 Business-Type Activities
Capital assets, not being depreciated:

Land $ 116,515 $ - $ - $ 116,515
Construction in progress 360,162 176,216 536,378
Capital assets, being depreciated:

Buildings and improvements 22,675,044 22,675,044
Equipment 1,475,356 (5,000) 1,470,356
Site improvements 4,697,111 4,697,111
Total capital assets, being depreciated 28,847,511 - (5,000) 28,842,511 Less accumulated depreciation (13,973,124) (700,533) 5,000 (14,668,656) Total capital assets, being depreciated, net 14,874,388 (700,533) 14,173,855 Business- type activities capital assets, net $ 15,351,065 $ (524,317) $ - $ 14,826,748 Depreciation expense was charged to functions/programs of the City as follows:

Governmental Type Activities
General government $ 15,060
Public safety 185,664
Streets and roads 180,624
Total governmental type activities $ 381,348
Business-Type Activities
Water $ 111,046
Sewer 589,487
Total business-type activities $ 700,533
City of Angels
Notes to Financial Statements
June 30, 2022
24 Note 4: Note/Loans Receivable
Loans receivable in the amount of $653,816 consisted of mortgage loans for housing and property rehabilitation and construction.

The City entered into a promissory note receivable in the amount of $49,644 effective September 1, 2017 and payable in 36 monthly installments of $500. After the initial 36 monthly payments interest of 3.25% will start accruing on the remaining balance of $41,644 which will be payable in 60 payments of $752.92 due on the first of each month. The following is the schedule of payments due for the period of the promissory note:

Principal Interest Total
$ 8,230 $ 805 $ 9,035
8,502 556 9,035
8,782 276 9,058
2,614 28 2,642
Total $ 28,128 $ 1,668 $ 29,773
2025
2026
June 30,
Fiscal Year Ending
2024
2023
Note 5: Operating-Finance Leases
The City derives a portion of its revenue from the rental of real property and land based on a fixed lease amounts.

Three leases are treated as finance leases for accounting purposes under Governmental Accounting Board Statement No. 87. All lease terms have an assumed starting date of July 1, 2021 with remaining periods between five and twelve years, and can be terminated by lessee at any time and without cause by giving the City written notice of termination. Early termination is not expected. The rents ranged from $625 to $2,286 per month and increase based on the lease terms.

The City has an operating lease whereby they lease property to a restaurant operating within City limits. The lease term is from July 1, 2021 to August 1, 2025. Rent is $782.50 per month plus a portion of utility costs. Rent will increase 4.9% per year starting September 1, 2023 through the end of the lease term.

The City has an operating lease whereby they lease the property used by US Postal Service. The lease term is from July 1, 2021 to January 1, 2033. Rent is $2,285.55 per month through January 1, 2023. Rent will increase to $2,514.17 from February 1, 2023 to January 1, 2028 and then will increase to $2,765.50 for the remainder of the lease term of January 1, 2033.

The City also acts as the lessor for a grazing lease receiving $7,500 per year through June 30, 2025.

For the fiscal year ended June 30, 2022, the City recognized $33,860 in lease revenue and $8,892 in interest revenue related to these leases.

A summary of changes in lease receivable for the fiscal year ended June 30, 2022 is as follows:

Due in
Balance Retirements/ Balance Due within More Than
7/1/2021 Additions Adjustments 6/30/2022 One Year One Year Lease receivable $ - $ 368,247 $ (33,860) $ 334,387 $ 35,814 $ 298,573 City of Angels
Notes to Financial Statements
June 30, 2022
25 Note 5: Operating Leases (Continued)
Leases receivable are due in the upcoming years as follows:

Year Ending
June 30, Principal Interest Total
2023 $ 35,815 $ 9,645 $ 45,460
2024 38,921 8,523 47,444
2025 40,588 982 41,570
2026 25,694 6,198 31,892
2027 24,707 5,463 30,170
2028-2032 149,500 14,671 164,171
2033 19,162 195 19,357
Total $ 334,387 $ 45,677 $ 380,064
Note 6: Long-term Liabilities
A summary of the changes in the City's long-term liabilities reported in the governmental activities column of the government-wide financial statements for the year ended June 30, 2022:

Balance Balance Due Within
July 1, 2021 Additions Retirements June 30, 2022 One Year Compensated absences $ 116,784 $ 59,546 $ (89,831) $ 86,499 $ 44,916 CalPERS pension liability 4,037,317 (1,815,585) 2,221,732 - OPEB liability 3,364,992 (2,625,097) 739,895 -
Vehicle capital leases 17,914 (6,402) 11,512 6,744
Total $ 7,537,007 $ 59,546 $ (4,536,915) $ 3,059,638 $ 51,660 Long-term debt payable at June 30, 2022 was comprised of the following individual issue:

Lease Payable
Vehicle Capital Leases- In November 2018, the City entered into an agreement with Municipal Management, Inc. to lease purchase one police vehicle in the amount of $31,512. The City will make 60 monthly payments of $604.69 each with interest at 5.70% The following table represents the vehicle lease:
2023 $ 7,256
2024 4,838
Total minimum lease payments 12,094
Less: Amount representing interest (582)
Present value of minimum lease payments $ 11,512
June 30,
Fiscal Year Ended
City of Angels
Notes to Financial Statements
June 30, 2022
26 Note 6: Long-term Liabilities (Continued)
Business-Type Activities:

A summary of the changes in the City's long-term business-type liabilities reported in the proprietary funds statement of net position and the business-type activities column of the government-wide financial statements for the year ended June 30, 2022:

Balance Balance Due Within
July 1, 2021 Additions Retirements June 30, 2022 One Year Compensated absences $ 121,923 $ 21,926 $ (89,955) $ 53,894 $ 21,226 CalPERS pension liability 2,507,895 (1,137,009) 1,370,886 - OPEB liability 2,173,544 (784,119) 1,389,425 -
Dept. of Water Resources note payable 148,936 (74,468) 74,468 74,468 Dept. of Water Resources revolving loan 150,869 (14,420) 136,449 14,565 Loan payable 3,109,783 (244,939) 2,864,844 252,427
Total $ 8,212,950 $ 21,926 $ (2,344,910) $ 5,889,966 $ 362,686 State of California Department of Water Resources
State of California Department of Water Resources-The State of California Department of Water Resources granted a loan to the Water Fund of the City for construction of water facilities in the amount of $1,685,595. Of this amount, $1,489,361 was drawn down from the State. The note calls for semiannual payments of $37,234 including interest at 0% until June 2023 as follows:

Fiscal Year Ended
June 30, Principal Interest Total
2023 $ 74,468 $ 74,468
Totals $ 74,468 $ - $ 74,468
2017 Refinancing Loan Agreement
On May 4, 2017 the City borrowed $4,043,725 to refund the United States Department of Agriculture Rural Development Loan. The semi-annual payments are due on September 1 and March 1 each year and the loan matures on March 1, 2032. The loan calls for annual payments between $326,027 and $331,102 and carries a 2.73% interest rate as follows:

Fiscal Year Ended
June 30, Principal Interest Total
2023 $ 252,427 $ 76,487 $ 328,914
2024 259,907 69,545 329,452
2025 267,379 62,399 329,778
2026 274,841 55,048 329,889
2027 282,295 47,495 329,790
2028-2032 1,527,995 117,015 1,645,010
Totals $2,864,844 $ 427,990 $ 3,292,834
City of Angels
Notes to Financial Statements
June 30, 2022
27 Note 6: Long-term Liabilities (Continued)
State of California Department of Water Resources Revolving Loan State of California Department of Water Resource-The City entered into a revolving loan agreement with the State of California Department of Water Resources in March 2011. The agreement provides for a loan of up to $3,372,800 for sewer system upgrades. Upon project completion $3,086,400 of this loan was forgiven through the receipt of a federal grant in the same amount. The final loan of $286,400 bears interest at 1% per annum with repayment beginning September 1, 2011 over a twenty year period. The note calls for annual payments of $15,959 including interest at 1% until September 2030 as follows:

Fiscal Year Ended
June 30, Principal Interest Total
2023 $ 14,565 $ 1,364 $ 15,929
2024 14,710 1,219 15,929
2025 14,857 1,072 15,929
2026 15,006 923 15,929
2027 15,156 773 15,929
2028-2031 62,155 1,561 63,716
Totals $ 136,449 $ 6,912 $ 143,361
Note 7: Special Assessment Districts (AD) Bonds
The City acts as an agent on behalf of the Greenhorn Creek Assessment District. The City is not liable for the debt repayment but is merely acting as the property owner’s agent in handling the debt service transactions by collecting assessments and forwarding them to the bondholders. The debt was refinanced in 2006 through the issuance of $9,200,000 in new debt. Interest is payable semi-annually at rates ranging from 4.19% to 5% with principal payments through 2022. The bond transactions are accounted for in an Agency Fund. The outstanding principal at June 30, 2022 was $0.

Note 8: Defined Benefit Pension Cost-Sharing Employer Plan A. General Information about the Pension Plans
Plan Descriptions – All qualified permanent and probationary employees are eligible to participate in the City’s separate Safety (police and fire) and Miscellaneous (all other) Employee Pension Plans, cost-sharing multiple employer defined benefit pension plans administered by the California Public Employees’ Retirement System (CalPERS). Benefit provisions under the Plans are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plans regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website.

Benefits Provided – CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full time employment. Members with five years of total service are eligible to retire between ages 45 and 57, dependent upon the individual plan criteria, with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 10 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost of living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law.

City of Angels
Notes to Financial Statements
June 30, 2022
28 Note 8: Defined Benefit Pension Cost-Sharing Employer Plan (Continued) The Plans’ provisions and benefits in effect at June 30, 2022, are summarized as follows:

Miscellaneous Plan Tier 1 Safety Police Plan Tier 1 Safety Fire Plan Tier 1 Prior to Prior to On or after
Hire date January 1, 2013 January 1, 2013 January 1, 2013 Benefit formula 2.70% @ 55 3.00% @ 50 2.00% @ 55
Benefit vesting schedule 5 years service 5 years service 5 years service Benefit payments monthly for life monthly for life monthly for life Retirement age 50-55 45-50 50-55
Monthly benefits , as a % of eligible compensation 2.20% to 2.70% 2.50% to 3.00% 1.50% to 2.00% Required employee contribution rates 8.00% 9.00% 7.00%
Required employer contribution rates 14.02% 22.48% 14.81% PEPRA Miscellaneous Plan PEPRA Safety Police Plan PEPRA Safety Fire Plan On or after On or after On or after
Hire date January 1, 2013 January 1, 2013 January 1, 2013 Benefit formula 2.00% @ 62 2.70% @ 57 2.70% @ 57
Benefit vesting schedule 5 years service 5 years service 5 years service Benefit payments monthly for life monthly for life monthly for life Retirement age 57-62 52-57 52-57
Monthly benefits , as a % of eligible compensation 1.00% to 2.00% 2.20% to 2.70% 2.20% to 2.70% Required employee contribution rates 6.75% 13.00% 10.00% Required employer contribution rates 7.59% 13.13% 11.13% Contributions – Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for the Plans are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.

For the year ended June 30, 2022, the contributions recognized as part of pension expense for each Plan were as follows:

Contributions-employer $ 695,763
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions
As of June 30, 2022, the City reported net pension liabilities for its proportionate shares of the net pension liability of the Plan as follows:

Proportionate share of
Net pension liability
Miscellaneous Plan $ 2,032,910
Safety Police Plan $ 1,559,707
City of Angels
Notes to Financial Statements
June 30, 2022
29 Note 8: Defined Benefit Pension Cost-Sharing Employer Plan (Continued) The City’s net pension liability for each Plan is measured as the proportionate share of the net pension liability. The net pension liability of each of the Plans is measured as of June 30, 2021, and the total pension liability for each Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2020 rolled forward to June 30, 2021 using standard update procedures. The City’s proportion of the net pension liability was based on a projection of the City’s long-term share of contributions to the pension plans relative to the projected contributions of all participating employers, actuarially determined.

The City’s proportionate share of the net pension liability as of June 30, 2021 and 2022 was as follows:

Miscellaneous Plans Safety Plans
Proportion - June 30, 2021 0.09133% 0.04042%
Proportion - June 30, 2022 0.10706% 0.04444%
Change - Increase (Decrease) 0.01573% 0.00402%
For the year ended June 30, 2022, the City recognized pension expense of 76,919. At June 30, 2022, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Deferred Outflows Deferred Inflows
of Resources of Resources
Differences between expected and actual experience $ 494,444 $ - Changes of assumptions
Net difference between projected and actual earnings
on pension plan investments (2,702,949)
Changes in proportion 885,503
Changes in proportionate share of contributions (633,207) City contributions subsequent to the measurement date 765,297 Total $ 2,145,244 $ (3,336,156)
$765,297 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2023.

Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Measurement Period
Ended June 30:
2023 $ 311,602
2024 377,296
2025 521,432
2026 745,879
City of Angels
Notes to Financial Statements
June 30, 2022
30 Note 8: Defined Benefit Pension Cost-Sharing Employer Plan (Continued) Actuarial Assumptions – The total pension liabilities in the June 30, 2020 actuarial valuation report was determined using the following actuarial assumptions:

Valuation Date June 30, 2020
Measurement Date June 30, 2021
Actuarial Cost Method Entry-Age Normal Cost
Actuarial Assumptions:

Discount Rate 7.15%
Inflation 2.50%
Payroll Growth 3.00%
Projected Salary Increase 3.3% - 14.2% (1)
Investment Rate of Return 7.15%
Discount Rate – The discount rate used to measure the total pension liability was 7.15% for each Plan. To determine whether the municipal bond rate should be used in the calculation of a discount rate for each plan, CalPERS stress tested plans that would most likely result in a discount rate that would be different from the actuarially assumed discount rate. Based on the testing, none of the tested plans run out of assets. Therefore, the current 7.15 percent discount rate is adequate and the use of the municipal bond rate calculation is not necessary. The long term expected discount rate of 7.15 percent will be applied to all plans in the Public Employees Retirement Fund (PERF). The stress test results are presented in a detailed report that can be obtained from the CalPERS website.

The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.

In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations as well as the expected pension fund cash flows. Using historical returns of all the funds’ asset classes, expected compound returns were calculated over the short-term (first 10 years) and the longterm (11-60 years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equivalent to a single equivalent rate calculated above and rounded down to the nearest one quarter of one percent.

The table below reflects the long-term expected real rate of return by asset class. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation. These rates of return are net of administrative expenses.

New Strategic Real Return Real Return
Asset Class Allocation Years 1-10 (1) Years 11+ (2)
Global Equity 50.0% 4.80% 5.98%
Fixed Income 28% 1.00% 2.62%
Inflation Assets 0% 0.77% 1.81%
Private Equity 8% 6.30% 7.23%
Real Estate 13% 3.75% 4.93%
Liquidity 1% 0.00% -0.92%
(1) An expected inflation of 2.00% used for this period (2) An expected inflation of 2.92% used for this period City of Angels
Notes to Financial Statements
June 30, 2022
31 Note 8: Defined Benefit Pension Cost-Sharing Employer Plan (Continued) Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate – The following presents the City’s proportionate share of the net pension liability for each Plan, calculated using the discount rate for each Plan, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower or 1-percentage point higher than the current rate:

Discount Rate -1% Current Discount Rate Discount Rate +1% (6.15%) Rate (7.15%) (8.15%)
Miscellaneous Plans $ 4,855,024 $ 2,032,910 $ 300,090
Safety Plans $ 3,127,704 $ 1,559,707 $ 147,221
Note 9: Post-Retirement Health Care Benefits
Plan Description. City of Angels Camp (City) Post-Retirement Healthcare Plan is a single-employer defined benefit healthcare plan administered by CalPERS. CalPERS provides medical insurance benefits only to eligible retirees and their eligible dependents. The City approved post-retirement health insurance benefits for all of its employees based on employees under the Public Employees’ Medical and Hospital Care Act (PEMHCA).

The City Council passed a resolution to establish health benefit vesting requirements for future retirees under public employees’ medical and hospital care act. For full time employees, if additional conditions are satisfied, the City contributes greater amounts, instead of the minimum employer contributions (MEC) whereas a) if an employee retired prior to July 1, 2009 and met eligibility requirements in effect at that time, the City contributes 50% of PERS select premium for the retiree and spouse for their lifetime, or b) an employee who is hired full time by the City of Angels Camp for 5 years or longer prior to July 1, 2009 or 10 years or longer after July 1, 2009 and who has met other vesting requirements, shall receive up to a maximum 50% of the health benefit for the retiree lifetime only. The total City expense on the pay as you go basis for postretirement health benefits in the 2021-22 fiscal year was $55,293. As of June 30, 2022, the most recent actuarial, 15 retired employees were receiving postretirement health benefits.

Funding Policy. The contribution requirement of plan members is established by the City Council. As of June 30, 2022 the City Council approved Public Agency Retirement Services (PARS) as the irrevocable trust to fund the OPEB obligation. The 2021-22 fiscal year actuarial determined contribution was calculated on amortized funding over a 30 year period using entry age normal cost. For the fiscal year ending June 30, 2022 the City contributed $275,769 towards the unfunded actuarial accrued liability (UAAL). The City made the net contribution for fiscal year end June 30, 2022 directly to health insurance providers totalling $55,293. All retiree plan members receiving this benefit contributed 50% of the total premiums, and in addition, the City contributes the PEMHCA minimum of $143 in 2022.

Annual OPEB Cost and Net OPEB Obligation. The City’s annual other post-employment benefit (OPEB) cost (expense) is calculated based on the annual required contribution of the employer (ARC), an amount actuarially determined in accordance with the parameters of GASB Statement 75. The ARC represents a level of funding that, if paid on an ongoing basis, is projected to cover normal cost each year and amortize any unfunded actuarial liabilities (or funding excess) over a period not to exceed thirty years.

City of Angels
Notes to Financial Statements
June 30, 2022
32 Note 9: Post-Retirement Health Care Benefits (Continued) Employees Covered By Benefit Terms
At the OPEB liability measurement date of June 30, 2022, the following employees were covered by the benefit terms:

Retirees currently receiving benefit payments 15
Active employees 29
Total 44
Contributions
The City’s annual other post-employment benefit (OPEB) cost (expense) is calculated based on the actuarially determined contribution of the employer (ADC), an amount actuarially determined in accordance with the parameters of GASB Statement 75. The ADC represents a level of funding that, if paid on an ongoing basis, is projected to cover normal cost each year and amortize any unfunded actuarial liabilities (or funding excess) over a period not to exceed thirty years. The City chose a 30 year period to amortize the Net OPEB Liability as a level percent of pay.

The contribution requirement of plan members is established by the City Council. The 2021-22 fiscal year contribution was based on the actuarially determined contribution using entry age actuarial cost with normal costs calculated as a level percentage of payroll, as required by GASB 75. For the fiscal year ending June 30, 2022 reporting date, the City contributed $275,769 towards the unfunded actuarial liability (UAL). The City paid the retiree premiums for fiscal year end June 30, 2022 directly to health insurance providers totalling $55,293. Plan members receiving benefits contributed 50% or more of the total premiums.

Net OPEB Liability: At June 30, 2022 the City reported a net OPEB liability of $2,129,320. The net OPEB liability was measured from July 1, 2021 to June 30, 2022 and the total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation with a valuation date of June 30, 2022.

Actuarial Assumptions
The net OPEB liabilities in the June 30, 2022 actuarial valuations were determined using the following actuarial assumptions:

Valuation Date June 30, 2022
Measurement Date June 30, 2021 to June 30, 2022
Actuarial Assumptions:

Discount Rate 3.69%
Healthcare trend rates 3.94% to 6.50%
Salary increase 2.80%
Investment Rate of Return 3.69%
City of Angels
Notes to Financial Statements
June 30, 2022
33 Note 9: Post-Retirement Health Care Benefits (Continued) Changes in the Net OPEB Liability
The table below shows the changes in the total OPEB liability, the Plan Fiduciary Net Position (i.e. fair value of Plan assets), and the net OPEB liability during the measurement period ending on June 30, 2022.

Plan Fiduciary
Total OPEB Liability Net Position Net OPEB Liability
(a) (b) (c)
Balances at 6/30/2021 $ 5,538,536 $ - $ 5,538,536
Changes for the year:

Service cost 478,155 478,155
Interest 114,826 114,826
Changes in assumptions or other inputs (2,822,982) (2,822,982) Difference between expected and actual experience (1,106,518) (1,106,518) Contribution-employer -
Net investment income -
Benefit payments (72,697) (72,697)
Administrative expense -
Net changes (3,409,216) - (3,409,216)
Balances at 6/30/2022 $ 2,129,320 $ - $ 2,129,320
Increase (Decrease)
Sensitivity of the Net OPEB Liability to Changes in the Discount Rate The following presents the City’s share of the net OPEB liability if it were calculated using a discount rate that is 1-percentage point lower or 1-percentage point higher than the current rate:
1% Decrease Discount Rate 1% Increase

2.69% 3.69% 4.69%
Net OPEB liability (asset) $ 2,443,535 $ 2,129,320 $ 1,871,208 Sensitivity of the Net OPEB Liability to Changes in the Healthcare Cost Trend Rates The following presents the net OPEB liability, as well as what the net OPEB liability would be if it were calculated using healthcare cost trend rates that are 1-percentage-point lower or 1-percentage-point higher than the current healthcare cost trend rates:
1% Decrease Healthcare Trend Rate 1% Increase
Net OPEB liability (asset) $ 1,825,403 $ 2,129,320 $ 2,516,698 City of Angels
Notes to Financial Statements
June 30, 2022
34 Note 9: Post-Retirement Health Care Benefits (Continued) OPEB Expense and Deferred Outflows and Deferred Inflows of Resources Related to OPEB For the fiscal year ended June 30, 2022, the City recognized OPEB expense of $656,681. OPEB expense represents the change in the net OPEB liability during the measurement period, adjusted for actual contributions and the deferred recognition of changes in investment gain/loss, and actuarial assumptions or methods. At June 30, 2022, the City reported deferred outflows and inflows of resources related to OPEB from the following sources:

Deferred Outflows Deferred Inflows
of Resources of Resources
Differences between expected and actual experience $ - $ (1,087,051) Changes in assumptions 586,770 (2,470,109)
Net difference between projected and actual earnings on retirement plan investments
District contributions subsequent to measurement date
Totals $ 586,770 $ (3,557,160)

Amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Deferred Inflows/
Year Ended June 30, Outflows of Resources
2023 $ (386,276)
2024 (386,276)
2025 (386,276)
2026 (386,276)
2027 (431,906)
Thereafter (993,380)
Total $ (2,970,390)
Note 10: Deferred Inflows of Resources
Deferred inflows of resources in governmental funds arise when potential revenue does not meet the “available” criteria for recognition in the current period. Deferred inflows of resources (deferred revenue in accrual based statements) also arises when resources are received by the City before it has a legal claim to them (i.e., when grant monies are received prior to the incurrence of qualifying expenditures).

Note 11: Related Party Transaction
On September 10, 2020 the City entered into an agreement to lease City property to a citizen, who then became a member of the City Council in November 2020. The term of the lease is for 3 years with an option for two 1 year extensions. The amount of rent collected during the 2021/22 fiscal year was $7,136.

Note 12: Interfund Transactions
Transfers are used to (1) move revenues from the fund required by statute or budget to collect them to the fund required by statute or budget to expend them, and (2) use unrestricted revenues collected in the General Fund to finance various programs accounted for in other funds in accordance with budgetary authorizations.

City of Angels
Notes to Financial Statements
June 30, 2022
35 Note 12: Interfund Transactions (Continued)
Receivables and Payables
Balances representing lending/borrowing transactions between funds outstanding at the fiscal year end are reported as either “due from/due to other funds” (amounts due within one year), “advances to/from other funds” (non-current portions of interfund lending/borrowing transactions), or “loans to/from other funds” (long-term lending/borrowing transactions evidenced by loan agreements). Advances and loans to other funds are offset by a fund balance reserve in applicable governmental funds to indicate they are not available for appropriation and are not expendable available financial resources.

Interfund transactions for the fiscal year ended June 30, 2022 are summarized as follows:

Advances Advances Operating
Due From Due To To Other From Other Transfers
Other Funds Other Funds Funds Funds In Out
$ 1,623,810 $ - $ - $ - $ 526,155
81,332 1,000
1,542,478 - 68,092
431,960 10,765
431,960
$ 1,623,810 $ 1,623,810 $ 431,960 $ 431,960 $ 606,012
Fund Type
General
Special Revenue
$ 606,012
Water
Sewer
Total
Operating
Transfers
$ -
567,905
Capital Project 38,107
Note 13: Joint Venture-Utica Power Authority
The City of Angels entered into a joint exercise of powers agreement with Union Public Utility District (UPUD) for the purpose of purchasing and operating the Utica/Angels Hydro Electric Projects. Each of the member entities shall be responsible for paying one-half (1/2) of all UPA Project costs and liabilities, including annual operation, maintenance and replacement costs of the Project, and all costs of maintaining the Projects in compliance with requirements of the FERC or other regulatory authorities. The agreement establishes a separate and distinct entity, the Utica Power Authority (UPA). The UPA is not a component unit of the City.

Note 14: Risk Management
The City participates with other public entities in a joint venture under a joint powers agreement which establishes the Central San Joaquin Valley Risk Management Authority (CSJVRMA). The relationship between the City and CSJVRMA is such that CSJVRMA is not a component unit of the City for financial reporting purposes.

The City is covered for the first $1,000,000 of each general liability claim and $500,000 of each worker’s compensation claim through the CSJVRMA. The City has the right to receive dividends and the obligation to pay assessments based on a formula which among other expenses, charges the City’s account for liability losses under $50,000 and workers’ compensation losses under $50,000. The CSJVRMA purchases excess reinsurance from $1,000,000 to $15,000,000. The CSJVRMA participates in an excess pool which provides workers’ compensation coverage from $500,000 to $1,500,000 and purchases excess reinsurance above $1,500,000 to the statutory limit.

The CSJVRMA is a consortium of 55 cities in San Joaquin Valley, California. It was established under the provisions of California Government Code Section 6500, et. seq. The CSJVRMA is governed by a Board of Directors, which meets three to four times each year, consisting of one member appointed by each member city. The day-to-day business is handled by a management group employed by the CSJVRMA. The financial statements of CSJVRMA can be obtained at 1831 K Street, Sacramento, CA 95814.

The latest audited financial information and the most current information available for CSJVRMA for fiscal year ended June 30, 2022 is available at “csjvrma.org”.

City of Angels
Notes to Financial Statements
June 30, 2022
36 Note 15: Stewardship, Compliance and Accountability
A. Deficit Fund Balances/Net Position
At June 30, 2022, the Lighting and Landscape District had a deficit fund balance of $18,002. TOT Roads Special Revenue Fund had a deficit fund balance of $17,888, Major capital projects fund had a deficit fund balance of $1,024,842 and the SB 2 Housing Grant Special Revenue Fund had a deficit fund balance of $36,670. These deficits are expected to be cured with future revenues over expenditures and/or by transfers from the general fund.

B. Over Expended Budget
As of June 30, 2022 the budgets for the general fund departments was over expended by $535,377. The cause of the unfavorable variance is largely attributed to adjustments for pension expense and OPEB expense relating to Governmental Accounting Standards Board Statements 68 and 87 respectively.

Note 16: Revenue Limitations Imposed by California Proposition 218 Proposition 218, which was approved by the voters in November 1996, regulates the City’s ability to impose, increase, and extend taxes and assessments. Any new increase or extended taxes and assessments subject to the provisions of Proposition 218, requires voter approval before they can be implemented. Additionally, Proposition 218 provides that these taxes and assessments are subject to voter initiative and may be rescinded in the future years by the voters.

Note 17: Gann Limit
Total Subject Revenue 2021-22 $ 4,435,392
Amount of limit for 2021-22 5,160,495
Amount (under)/over limit $ (725,103)
Note 18: Commitments and Contingencies
Contingent Liabilities
Amounts received or receivable from grant agencies are subject to audit and adjustment by grantor agencies. Any disallowed claims, including amounts already collected, may constitute a liability of the applicable funds. The amount, if any, of expenditures that may be disallowed by the grantor cannot be determined at this time, although the City expects such amounts, if any, to be immaterial.

On September 6, 2011 the City received a Notice of Violation (“NOV”) from the Central Regional Water Quality Control Board (the Board) regarding violations associated with spills of wastewater at the spray field. The NOV indicated that the violations were subject to a penalty of $125,000, but the Board staff could recommend removing the penalty if the violations are cured and the City successfully contests the complaint. The City has implemented new procedures to avoid future similar violations. A liability has been recognized in the wastewater fund for $125,000 at June 30, 2022.

In the normal course of business, the City is subject to various lawsuits. Defense of lawsuits is typically handled by the City’s insurance carrier and losses, if any, are expected to be covered by insurance.

City of Angels
Notes to Financial Statements
June 30, 2022
37 Note 18: Commitments and Contingencies (Continued)
COVID 19
In December 2019, a novel strain of coronavirus has spread around the world resulting in business and social disruption. The coronavirus was declared a Public Health Emergency of International Concern by the World Health Organization on January 30, 2020. The operations and business results of City of Angels could potentially be adversely affected by this global pandemic. The extent to which the coronavirus may impact business activity or investment results will depend on future developments, which are highly uncertain and cannot be predicted, including new information which may emerge concerning the severity of the coronavirus and the actions required to contain the coronavirus. The City has not included any contingencies in the financial statements specific to this issue.

Commitments
At June 30, 2022, the City had ongoing professional service contracts, including a remaining balance of $291,189 for engineering services related to the Angels Creek Trail project.

During the 2020/21 fiscal year the City entered into an agreement with the Calaveras Visitors Bureau (Bureau) whereby the Bureau leases the museum property from the City for $1 per year. The City in turn agreed to pay the Bureau $50,000 per year to operate the Museum. The Bureau has agreed to use all revenues generated from the performance of the services solely for performing the services, maintaining the museum, or making improvements to the museum. The term of the lease is from July 15, 2020 to July 15, 2025.

Note 19: Subsequent Events
On August 12, 2022 the City closed on purchase of vacant land in the amount of $55,000 to be used for the Park parking lot.

Subsequent to fiscal year end the city sold City owned property at 200 Monte Verda Avenue in Angels Camp to MACT Health in the amount of $850,000.

Subsequent to fiscal year end the City transferred its banking operations from US bank to Bank of Stockton.

Subsequent events were evaluated through February 24, 2023, the date the financial statements were available for distribution.

CITY OF ANGELS

REQUIRED SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

GENERAL FUND
June 30, 2022
38 Variance
Original Final Favorable
Budget Budget Actual (Unfavorable)
Revenues
Taxes
Property - secured/unsecured $ 650,000 $ 650,000 $ 678,053 $ 28,053 Sales 840,000 840,000 1,251,665 411,665
Transaction and usage tax 431,000 431,000 676,185 245,185 Transient occupancy 540,000 540,000 926,861 386,861
Real property transfer 20,000 20,000 54,594 34,594
Total taxes 2,481,000 2,481,000 3,587,358 1,106,358
Licenses and Permits
Business licenses 33,000 33,000 40,100 7,100
Building permits 93,500 93,500 113,644 20,144
Franchise fees 192,000 192,000 200,594 8,594
Total licenses and permits 318,500 318,500 354,338 35,838 Intergovernmental
Motor vehicle in lieu 300,000 300,000 320,361 20,361
Reimbursement - highway sweeping 4,600 4,600 13,866 9,266 Reimbursement - public safety 322,345 322,345 233,855 (88,490) County grant 300 300
Cares act
Peace officers training 5,000 5,000 603 (4,397)
Total intergovernmental 631,945 631,945 568,985 (62,961) Fines, Forfeitures and Penalties
Parking citations public safety reimbursements 20,600 20,600 8,717 (11,883) Total fines, forfeitures and penalties 20,600 20,600 8,717 (11,883) Charges for Current Services
Plan checking 55,000 55,000 22,347 (32,653)
Water sales
Developer fees 3,584 3,584
Administrative fees 23,600 23,600 13,263 (10,337)
Museum 12,223 12,223
Total charges for current services 78,600 78,600 51,417 (27,183) Use of Money and Property
Interest and investment income 10,000 10,000 11,194 1,194 Rent 82,290 82,290 74,147 (8,143)
Total use of money and property 92,290 92,290 85,341 (6,949) Other
Insurance refund and legal recovery 6,000 6,000 7,980 1,980 Miscellaneous - all others 2,000 2,000 14,399 12,399
Total other 8,000 8,000 22,379 14,379
Total revenues $ 3,630,935 $ 3,630,935 $ 4,678,535 $ 1,047,600

CITY OF ANGELS

REQUIRED SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

GENERAL FUND (CONTINUED)
June 30, 2022
39 Variance
Original Final Favorable
Budget Budget Actual (Unfavorable)
Total revenues (continued) $ 3,630,935 $ 3,630,935 $ 4,678,535 $ 1,047,600 Expenditures
General Government
City council 10,110 10,110 24,506 (14,396)
City attorney 68,334 68,334 51,877 16,457
Finance and administration 319,723 341,763 979,277 (637,514) Total general government 398,166 420,206 1,055,660 (635,453) Public Ways and Facilities/Transportation
Engineering 68,476 68,476 62,570 5,906
Building and planning 420,951 429,918 340,575 89,343
Street sweeping/maintenance 4,563 4,563 3,347 1,215
Public works 140,771 140,771 224,203 (83,432)
Total public ways and facilities/transportation 634,760 643,727 630,695 13,033 Public Safety
Fire 1,075,516 1,075,516 1,031,486 44,030
Police 1,778,358 1,778,358 1,773,957 4,401
Total public safety 2,853,874 2,853,874 2,805,443 48,431 Community Development
Museum 12,223 (12,223)
Community support 109,600 109,600 109,054 546
Parks 78,090 82,090 83,626 (1,536)
Total community development 187,690 191,690 204,903 (13,213) Debt Service
Principal 5,688 5,688 6,402 (714)
Interest 1,568 1,568 854 714
Total debt service 7,256 7,256 7,256
Capital Outlay
Structures and improvements 4,000 4,000 4,000
Equipment 104,680 73,673 75,847 (2,174)
Total capital outlay 108,680 77,673 75,847 1,826
Total expenditures 4,190,426 4,194,426 4,779,804 (585,377) Excess (deficit) of revenues over expenditures
before other financing sources (uses) (559,491) (563,491) (101,269) 462,222 Other Financing Sources (Uses)
Sale of assets 34,972 34,972
Operating transfers in 514,334 514,334 526,155 11,821
Total other financing
sources (uses) 514,334 514,334 561,127 46,793
Net change in fund balances $ (45,157) $ (49,157) 459,858 $ 509,015 Fund balance, beginning of fiscal year 4,577,916
Fund balance, end of fiscal year $ 5,037,774

CITY OF ANGELS

REQUIRED SUPPLEMENTARY INFORMATION
SCHEDULE OF THE PLAN’S PROPORTIONATE SHARE OF THE NET PENSION

LIABILITY
June 30, 2022
40 Reporting Date
CalPERS-Miscellaneous Plans
6/30/2015
6/30/2016 $2,317,646
6/30/2017 $2,789,317
6/30/2018 $3,231,285
6/30/2019 $3,014,197
6/30/2020 $3,302,784
6/30/2021 $3,852,417
6/30/2022 $2,032,910
CalPERS-Safety Plans
6/30/2015
6/30/2016 $1,628,110
6/30/2017 $1,971,194
6/30/2018 $2,223,383
6/30/2019 $2,169,645
6/30/2020 $2,352,635
6/30/2021 $2,692,795
6/30/2022 $1,559,707

0.10706% $1,045,510 194.44% 72.63%

0.04444% $1,058,163 147.40% 69.98%

0.04042% $962,855 279.67% 69.98%

69.78%
$873,005

0.03698% $810,991 267.53% 70.37%
$654,449

0.03721% 254.68% 70.01%

74.60%
234.33%

0.08029% $1,708,084 75.94%

0.03769% $911,212 258.19%
230.87%

0.04088%

0.08248% $1,148,102
City's proportion City's proportionate of the net pension liability 163.30%

0.07682% $1,898,683 $1,384,358 137.15%
$1,706,505
of the net pension
liability (asset) liability (asset) employee payroll covered-employee payroll the total pension liability 135.81%
Plan fiduciary net position
share of the net pension City's covered (asset) as a percentage of its as a percentage of

79.41%

0.08197% $1,517,642
City's proportionate share

0.08448% 76.07%

0.07998%
$1,533,540

0.03806% $804,721
287.67%

0.03951%
244.95%

0.09133% $1,100,364 350.10%
212.91% 72.11%
$705,201
$1,365,455

74.10%
220.75% 75.04%

72.63%

71.70%

75.06%
The scheduleis presented to illustrate the requirement to show information for 10 years. However, until a full 10 -year trend is compiled, only information for those years for which information is available is presented.

CITY OF ANGELS

REQUIRED SUPPLEMENTARY INFORMATION

SCHEDULE OF CITY PENSION CONTRIBUTIONS
June 30, 2022
41 Reporting Date
CalPERS-Miscellaneous Plans
6/30/2015
6/30/2016 $339,319 ($339,319)
6/30/2017 $364,769 ($364,769)
6/30/2018 $368,568 ($368,568)
6/30/2019 $371,970 ($371,970)
6/30/2020 $319,125 ($319,125)
6/30/2021 $346,073 ($346,073)
6/30/2022 $379,617 ($379,617)
CalPERS-Safety Plans
6/30/2015
6/30/2016 $223,426 ($223,426)
6/30/2017 $245,124 ($245,124)
6/30/2018 $251,548 ($251,548)
6/30/2019 $272,348 ($272,348)
6/30/2020 $314,983 ($314,983)
6/30/2021 $349,690 ($349,690)
6/30/2022 $385,680 ($385,680)

28.81%
$0
$654,449
$0 $1,058,163 36.45%
$0 $962,855 36.32%
$0 $911,212 34.57%
$0 $810,991 33.58%
Contribution

27.24%

21.36%

24.29%
$1,706,505
Contributions in relation Contribution as a
to the contractually percentage of covered

27.80%
City's covered
deficiency (excess) employee payroll employee payroll
$1,708,084
Contractually
$227,418 34.75%
$1,384,358
($227,418)
$301,836
required contribution

19.88%
$0 21.80%

31.45%
($301,836)
$1,148,102
required contribution
$0
$0

30.46%
$0 $705,201 31.68%
$804,721
$0 $1,045,510 36.31%
$0
$0
$0 $873,005
$0 $1,365,455
$0 $1,517,642
$1,100,364
$0
The schedule is presented to illustrate the requirement to show information for 10 years. However, until a full 10-year trend is compiled, only information for those years for which information is available is presented.

CITY OF ANGELS

REQUIRED SUPPLEMENTARY INFORMATION

OTHER POSTEMPLOYMENT BENEFITS (OPEB) PLAN SCHEDULE OF
CHANGES IN THE CITY’S NET OPEB LIABILITY AND RELATED RATIOS JUNE 30, 2022
42 Last 10 Fiscal Years*
Total OPEB Liability 6/30/2022 6/30/2021 6/30/2020 6/30/2019 6/30/2018 Service cost $ 478,155 $ 411,801 $ 298,211 $ 289,525 $ 289,525 Interest 114,826 122,211 153,023 127,292 113,643
Changes in benefit terms
Differences between expected and actual experience (1,106,518) (157,186) Changes of assumptions (2,822,982) 81,974 867,042
Change in fiduciary net position - - -
Benefit payments** (72,697) (82,431) (31,950) (63,938)
Net change in total OPEB liability (3,409,216) 376,369 1,286,326 416,817 339,230 Total OPEB liability-beginning (a). 5,538,536 5,162,167 3,875,841 3,459,024 3,119,794 Total OPEB liability-ending (b) $ 2,129,320 $ 5,538,536 $ 5,162,167 $3,875,841 $3,459,024 Plan Fiduciary Net Position
Contributions-employer ** $ 72,697 $ - $ 32,544 $ 27,798 $ 68,694 Net investment income 625 490 563
Benefit payments (72,697) (31,950) (29,196) (63,938)
Adjust for redesignation of trust (45,939)
Net change in plan fiduciary net position - (45,939) 1,219 (908) 5,319 Plan fiduciary net position-beginning (c) 45,939 44,720 45,628 40,309 Plan fiduciary net position-ending (d) $ - $ - $ 45,939 $ 44,720 $ 45,628 Net OPEB liability-beginning (a)-(c) $ 5,538,536 $ 5,116,228 $ 3,831,121 $3,413,396 $3,079,485 Net OPEB liability-ending (b)-(d) $ 2,129,320 $ 5,538,536 $ 5,116,228 $3,831,121 $3,413,396 Plan fiduciary net position as a percentage of the total OPEB liability 0% 0% 1% 1% 1% Covered-employee payroll $ 1,618,702 $ 2,379,363 $ 2,059,314 $2,176,446 $2,390,647 District's net OPEB liability as a percentage of covered-employee payroll 132% 233% 248% 176% 143% Measurement date 6/30/2022 6/30/2021 6/30/2020 6/30/2018 6/30/2018 * Amounts presented above were determined as of June 30. Additional years will be presented as they become available.
**Amount includes implicit subsidy associated with benefits paid.

CITY OF ANGELS

NOTES TO REQUIRED SUPPLEMENTARY INFORMATION
June 30, 2022
43 Budgets and Budgetary Accounting
As required by the laws of the State of California, the City prepares and legally adopts a final balanced operating budget. Public hearings were conducted on the proposed final budget to review all appropriations and the sources of financing. Because the final budget must be balanced, any shortfall in revenue requires an equal reduction in financing requirements.

Budgets for the general, special revenue, debt service and capital project funds are adopted on the modified accrual basis of accounting. The budgets for the general and special revenue funds are the only legally adopted budgets. Budgets for the debt service, capital project funds and proprietary funds are used for management and control purposes only.

At the fund level, actual expenditures cannot exceed budgeted appropriations. In order to accommodate operational changes that may result during the course of a budget year, management can modify in line items of a budget, not to exceed 20% of said line item, with the limitation that the overall departmental budget shall not be exceeded without Council approval.

The budgetary data presented in the accompanying financial statements includes all revisions approved by the City Council.

CITY OF ANGELS
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2022
44 Special Capital
Revenue Project
Funds Funds Total
Assets
Restricted cash and investments $ 1,606,790 $1,083,972 $ 2,690,762 Receivables 117,995 117,995
Interest receivable 188,518 188,518
Due from other governments 504,938 504,938
Loans receivable 653,816 653,816
Total assets $ 3,072,057 $1,083,972 $ 4,156,029
Liabilities and Fund Balances
Liabilities
Accounts payable $ 22,842 $ - $ 22,842
Accrued wages 1,170 1,170
Unearned revenue 10,055 32,107 42,162
Due to other funds 81,332 81,332
Advance from other funds -
Total liabilities 115,399 32,107 147,506
Deferred Inflows of Resources
Unavailable revenue 188,518 188,518
Total deferred inflows of resources 188,518 188,518
Fund Balances
Restricted 2,168,882 1,051,865 3,220,747
Nonspendable 653,816 653,816
Unassigned (54,558) (54,558)
Total fund balance 2,768,140 1,051,865 3,820,005
Total liabilities, deferred inflows
of resources and fund balances $ 3,072,057 $1,083,972 $ 4,156,029

CITY OF ANGELS
Combining Statement of Revenues, Expenditure and
Changes in Fund Balances
Nonmajor Governmental Funds
June 30, 2022
45 Special Capital
Revenue Project
Funds Funds Total
Revenues
Taxes and assessments $ 656,688 $ - $ 656,688
Intergovernmental 1,437,689 268,555 1,706,244
Use of money and property 76,774 7,280 84,054
Developer contributions 83,698 83,698
Charges for services 389,001 389,001
Total revenues 2,560,152 359,533 2,919,685
Expenditures
Current:

Public ways and facilities/
transportation 520,990 - 520,990
Public safety 4,189 - 4,189
Community development 458,251 410 458,661
Capital outlay 253,242 253,242
Total expenditures 983,430 253,652 1,237,082
Excess (deficit) of revenues
over expenditures 1,576,722 105,881 1,682,603
Other Financing Sources (Uses)
Operating transfers in 1,000 1,000
Operating transfers out (567,905) (38,107) (606,012)
Total other financing
sources (uses) (566,905) (38,107) (605,012)
Net change in fund balances 1,009,817 67,774 1,077,591
Fund balances, beginning of fiscal year 1,758,323 984,091 2,742,414 Fund balances, end of fiscal year $ 2,768,140 $ 1,051,865 $ 3,820,005

CITY OF ANGELS
Combining Balance Sheet
Nonmajor Special Revenue Funds
June 30, 2022
46 TOT
Gas Local Utica Power L&L Public Emergency TOT
Tax Transportation Authority District Safety Service Roads Assets
Restricted cash and investments $325,691 $ 8,475 $ 297,537 $ - $ 68,921 $ 64,660 $ - Receivables 12,706 45,581 9,107
Interest receivable
Due from other governments 27,881 3,877
Loans receivable
Total assets $338,397 $ 36,356 $ 343,118 $ 9,107 $ 72,798 $ 64,660 0 Liabilities Deferred Inflows and Fund Balances
Liabilities
Accounts payable $ 1,957 $ - $ - $ 17,517 $ - $ - $ -
Accrued wages 1,170
Unearned revenue 10,055
Due to other funds 9,592 17,888
Advance from other fund
Total liabilities 3,127 27,109 10,055 17,888
Deferred Inflows of Resources
Unavailable revenue
Total deferred inflows of resources
Fund Balances
Restricted 335,270 36,356 343,118 (18,002) 62,743 64,660 Nonspendable for loans
Unassigned (17,888)
Total fund balance 335,270 36,356 343,118 (18,002) 62,743 64,660 (17,888) Total liabilities, deferred inflows
of resources and fund balances $338,397 $ 36,356 $ 343,118 $ 9,107 $ 72,798 $ 64,660 $ - Special Revenue Funds

CITY OF ANGELS
Combining Balance Sheet
Nonmajor Special Revenue Funds (Continued)
June 30, 2022
47 TOT CDBG SB 2 Homeland COVID
Tourism Housing Housing Grant Security Grant FEMA ARPA Totals Assets
Restricted cash and investments $14,349 $ 441,509 $ - $ - $ 13,879 $371,769 $1,606,790 Receivables 33,419 17,182 117,995
Interest receivable 188,518 188,518
Due from other governments 473,180 504,938
Loans receivable 653,816 653,816
Total assets $14,349 $1,317,262 $ 17,182 $ - $ 13,879 $844,949 $3,072,057 Liabilities Deferred Inflows and Fund Balances
Liabilities
Accounts payable $ 3,368 $ - $ - $ - $ - $ - $ 22,842
Accrued wages 1,170
Unearned revenue 10,055
Due to other funds 53,852 81,332
Advance from other fund
Total liabilities 3,368 53,852 115,399
Deferred Inflows of Resources
Unavailable revenue 188,518 188,518
Total deferred inflows of resources 188,518 188,518
Fund Balances
Restricted 10,981 474,928 13,879 844,949 2,168,882
Nonspendable for loans 653,816 653,816
Unassigned (36,670) (54,558)
Total fund balance 10,981 1,128,744 (36,670) 13,879 844,949 2,768,140 Total liabilities, deferred inflows
of resources and fund balances $14,349 $1,317,262 $ 17,182 $ - $ 13,879 $844,949 $3,072,057 Special Revenue Funds (Continued)

CITY OF ANGELS
Combining Revenues, Expenditures, and
Changes in Fund Balances
Nonmajor Special Revenue Funds
June 30, 2022
48 TOT
Gas Local Utica Power L&L Public Emergency TOT
Tax Transportation Authority District Safety Service Roads Revenues
Taxes and assessments $ - $ - $ - $ 180,309 $ - $ 177,617 $ 177,617 Intergovernmental 180,241 27,881 145,880
Use of money and property 2,337 236 148 (3,409)
Charges for services 389,001
Total revenues 182,578 28,117 389,149 180,309 142,471 177,617 177,617 Expenditures
Public ways and facilities/
transportation 79,793 417,074 24,123
Public safety
Community development 251,760
Capital outlay
Total expenditures 79,793 417,074 251,760 24,123
Excess (deficit) of revenues
Over Expenditures 102,785 28,117 (27,925) (71,451) 142,471 177,617 153,494 Other Financing Sources (Uses)
Operating transfers in
Operating transfers out (68,092) (28,117) (131,232) (120,000) (95,935) Total other financing
sources (uses) (68,092) (28,117) (131,232) (120,000) (95,935) Net change in fund balances 34,693 (27,925) (71,451) 11,239 57,617 57,559 Fund balances, beginning of fiscal year 300,577 36,356 371,043 53,449 51,504 7,043 (75,447) Fund balances, end of fiscal year $ 335,270 $ 36,356 $343,118 $ (18,002) $ 62,743 $ 64,660 $ (17,888) Special Revenue Funds

CITY OF ANGELS
Combining Revenues, Expenditures, and
Changes in Fund Balances
Nonmajor Special Revenue Funds (Continued)
June 30, 2022
49 TOT CDBG SB 2 Homeland COVID
Tourism Housing Housing Grant Security Grant FEMA ARPA Totals Revenues
Taxes and assessments $ 121,145 $ - $ - $ - $ - $ - $ 656,688 Intergovernmental 75,569 57,569 4,189 946,360 1,437,689 Use of money and property 10 74,891 90 2,471 76,774
Charges for services 389,001
Total revenues 121,155 150,460 57,569 4,189 90 948,831 2,560,152 Expenditures
Public ways and facilities/
transportation 520,990
Public safety 4,189 4,189
Community development 113,000 49,569 43,922 458,251
Capital outlay
Total expenditures 113,000 49,569 43,922 4,189 983,430
Excess (deficit) of revenues
Over Expenditures 8,155 100,891 13,647 90 948,831 1,576,722 Other Financing Sources (Uses)
Operating transfers in - 1,000 1,000
Operating transfers out (7,000) (13,647) (103,882) (567,905) Total other financing
sources (uses) (7,000) 1,000 (13,647) (103,882) (566,905) Net change in fund balances 1,155 101,891 90 844,949 1,009,817 Fund balances, beginning of fiscal year 9,826 1,026,853 (36,670) 13,789 1,758,323 Fund balances, end of fiscal year $ 10,981 $ 1,128,744 $ (36,670) $ - $ 13,879 $ 844,949 $2,768,140 Special Revenue Funds (Continued)

CITY OF ANGELS
Combining Balance Sheet
Nonmajor Capital Project Funds
June 30, 2022
50 Park Police Transportation Fire Parking
Impact Fees Impact Fees Impact Fees Impact Fees Impact Fees Totals Assets
Restricted cash and investments $ 6,782 $ 41,319 $ 983,714 $ 37,726 $ 14,431 $ 1,083,972 Total assets $ 6,782 $ 41,319 $ 983,714 $ 37,726 $ 14,431 $ 1,083,972 Liabilities
Accounts payable $ - $ - $ - $ - $ - $ -
Unearned revenue 32,107 32,107
Total liabilities 32,107 32,107
Fund Balances
Restricted 6,782 41,319 983,715 5,619 14,430 1,051,865
Total fund balance 6,782 41,319 983,715 5,619 14,430 1,051,865 Total liabilities and fund balances $ 6,782 $ 41,319 $ 983,715 $ 37,726 $ 14,430 $ 1,083,972

CITY OF ANGELS
Combining Revenues, Expenditures, and
Changes in Fund Balances
Nonmajor Capital Project Funds
June 30, 2022
51 Park Police Transportation Fire Parking
Impact Fees Impact Fees Impact Fees Impact Fees Impact Fees Totals Revenues
Intergovernmental $ - $ - $ - $ 268,555 $ - $ 268,555
Developer contributions 18,271 2,226 59,970 3,231 83,698 Use of money and property 130 261 6,223 573 93 7,280
Total revenues 18,401 2,487 66,193 272,359 93 359,533
Expenditures
Public ways and facilities/
transportation -
Public safety -
Community development 410 410
Capital outlay 253,242 253,242
Total expenditures 410 253,242 253,652
Excess (deficit) of revenues
over expenditures 17,991 2,487 66,193 19,117 93 105,881 Other Financing Sources (Uses)
Operating transfers in
Operating transfers out (17,990) (20,117) (38,107)
Total other financing
sources (uses) (17,990) (20,117) (38,107)
Net change in fund balances 1 2,487 66,193 (1,000) 93 67,774 Fund balances, beginning of fiscal year 6,781 38,832 917,522 6,619 14,337 984,091 Fund balances, end of fiscal year $ 6,782 $ 41,319 $ 983,715 $ 5,619 $ 14,430 $ 1,051,865

CITY OF ANGELS
Schedule of Expenditures of Federal Awards
June 30, 2022
52 Federal
CFDA
Number
Pass-Through
Gantor's Number Expenditures
U.S. Department of Housing and Urban Development
Passed through Calaveras County
Community Development Block Grant 14.218 20-CDBG-12021 $ 32,338 Community Development Block Grant 14.218 20-CDBG-CV1-00116 17,231 Total U.S. Department of Housing and Urban Development 49,569 U.S. Department of Transportation
Passed through California Department of Transportation
Congestion Mitigation and Air Quality Program - Murphys Grade Road 20.205 CML-5206(013) 2,298,765 Congestion Mitigation and Air Quality Program - Angels Sidewalk 20.205 CML-5206(014) 161,849 Congestion Mitigation and Air Quality Program - Angels Trail 20.205 CML-5206(016) 93,405 Highway Safety Improvement Program - RoadWay Safety Sign 20.205 HSIPL-5206(018) 4,584 Total U.S. Department of Transportation 2,558,603
U.S. Department of the Treasury
Passed through the State of California
Coronavirus Relief Fund (CARES Act) 21.019 103,882
Passed through State Water Resources Control Board
Water & Wastewater Arrearage 21.027 105,806
Total U.S. Department of the Treasury 209,688
Total Federal Expenditures $ 2,817,860
Federal Grantor/Pass Through Grantor/Program Title

LARRY BAIN, CPA
An Accounting Corporation
________________________________________________________________________________________________________ 2148 Frascati Drive, El Dorado Hills, CA 95762 / 916.601-8894 [email protected]
53 INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING

AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL

STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS City Council
City of Angels
Angels Camp, CA
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund, the aggregate remaining fund information and the fiduciary fund of City of Angels , as of and for the fiscal year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise City of Angels basic financial statements, and have issued our report thereon dated February 24, 2023.

Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered City of Angels internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of City of Angels internal control. Accordingly, we do not express an opinion on the effectiveness of City of Angels internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements, on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. We consider finding 2022-001 in the following schedule of findings to be a deficiency in internal control that we consider to be a material weakness. Other material weaknesses or significant deficiencies may exist that were not identified.

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether City of Angels financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. 54 Purpose of This Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Larry Bain, CPA
An Accounting Corporation
February 24, 2023

LARRY BAIN, CPA
An Accounting Corporation
________________________________________________________________________________________________________ 2148 Frascati Drive, El Dorado Hills, CA 95762 / 916.601-8894 [email protected]
55 INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM AND ON

INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE City Council
City of Angels
Angels Camp, CA
Report on Compliance for Each Major Federal Program Opinion on Each Major Federal Program We have audited City of Angels compliance with the types of compliance requirements identified as subject to audit in the OMB Compliance Supplement that could have a direct and material effect on each of City of Angels major federal programs for the year ended December 31, 2021. City of Angels major federal programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs.

In our opinion, City of Angels complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended December 31, 2021
Basis for Opinion on Each Major Federal Program
We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance are further described in the Auditor’s Responsibilities for the Audit of Compliance section of our report.

We are required to be independent of City of Angels and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each major federal program. Our audit does not provide a legal determination of City of Angels compliance with the compliance requirements referred to above.

Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to City of Angels federal programs.

Auditor’s Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on City of Angels compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing 56 standards, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about City of Angels compliance with the requirements of each major federal program as a whole.

In performing an audit in accordance with generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance, we:
 Exercise professional judgment and maintain professional skepticism throughout the audit  Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding City of Angels compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances  Obtain an understanding of City of Angels internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of City of Angels internal control over compliance. Accordingly, no such opinion is expressed.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit.

Other Matters
The results of our auditing procedures disclosed instances of noncompliance which are required to be reported in accordance with the Uniform Guidance and which are described in the accompanying schedule of findings and questioned costs as items. Our opinion on each major federal program is not modified with respect to these matters.

Government Auditing Standards requires the auditor to perform limited procedures on City of Angels response to the noncompliance findings identified in our audit described in the accompanying schedule of findings and questioned costs. City of Angels response was not subjected to the other auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response.

Report on Internal Control over Compliance
A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. 57 Our consideration of internal control over compliance was for the limited purpose described in the Auditor’s Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified.

Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed.

The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.

Larry Bain, CPA
An Accounting Corporation
February 24, 2023
City of Angels
Schedule of Findings and Questioned Costs
For the Fiscal Year Ended June 30, 2022
58 SUMMARY OF AUDIT RESULTS

1. The auditor's report on the financial statements of City of Angels is unqualified.

2. Material weakness 2022-001 relating to the audit of the financial statements of City of Angels is disclosed in the financial statement audit findings.

3. No significant deficiencies relating to the audit of the financial statements of City of Angels were disclosed during the audit.

4. No instances of noncompliance material to the financial statements of City of Angels were disclosed during the audit.

5. No material weakness relating to the audit of the major federal award programs were disclosed during the audit.

6. No significant deficiencies relating to the audit of the major federal award programs were disclosed during the audit.

7. The auditor's report on compliance for the major federal award program for City of Angels expresses an unqualified opinion on the major federal program.

8. Audit findings that are required to be reported in accordance with 2 CFR section 200.516(a) are reported in this Schedule.

9. The program tested as a major program was CFDA Number 20.205 United States Department of Transportation –Congestion Mitigation and Air Quality Program.

10. The threshold for distinguishing Types A and B Programs was $750,000.

11. City of Angels did not qualify as a low-risk auditee.

FINDINGS-FINANCIAL STATEMENT AUDIT
Finding 2022-001 Reliance on External Auditor
FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT None
City of Angels
Findings-Financial Statement Audit
For the Fiscal Year Ended June 30, 2022
59 FS 2022-001: The City relies on the external auditor to ensure its financial statements are in accordance with GAAP.

In addition, the City relies on the external auditor to ensure that all necessary disclosures are included in the notes to the financial statements. The City does not employ a staff member with the necessary knowledge and training to prepare governmental financial statements.

During our audit we also proposed material journal to true up compensated absences liability, to true up accounts payable, to adjust deferred revenue and interest revenue, to transfer the PARS Trust account to a separate fund, to close the BNY cash with fiscal agent accounts. We also proposed other journal entries that were not considered material to the financial statements. We have noted this condition in prior audits.

Recommendation: We recommend providing training to staff members regarding preparation of GAAP financial statements, or hire an external qualified accountant who has knowledge in preparing GAAP financial statements.

The City could opt to take no action if it deems the cost will outweigh the benefit.

We recommend, prior to the start of the audit, the City provide us with the journal entries to agree the general ledger to the underlying documentation.

CITY HALL
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-2181 Mayor Jennifer Davis-Herndon •Vice Mayor Isabel Moncada •Council Members Alvin Broglio, Caroline Schirato, Gretel Tiscornia City Administrator Rebecca Callen • City Attorney Doug White, Churchwell White, LLP DATE: March 31, 2023
TO: Larry Bain
FROM: Michelle Gonzalez, Finance Director
RE: MANAGEMENT RESPONSE TO JUNE 30, 2022 FINDINGS-FINANCIAL STATEMENT AUDIT FS 2022-001: The City Administrator began with the City of Angels in February 2022, and hired the Finance Director in May. Up until June 2022 the City was using RAMS, an outside CPA Firm, for the accounting functions. RAMS focus that year was closing the prior year June 30, 2021. At the end of the 21/22 fiscal year, reconciliations and month-end journal entries had not been made for the fiscal year. The Finance Director was tasked with oversight from the City Administrator, to reconcile and record an entire year of transactions that should have been done on a monthly basis.

The city restructured accounting staff by upgrading one position to an Accountant. This restructure allowed the city to bring all finance activities in-house to add controls and oversight over daily activities and separation of duties. Accounting procedures, chart of account changes, project management utilization, and regular reviews are occurring to ensure that these types of missed journal entries will no longer occur.

The city’s accounting software was out of date and needed to be upgraded to the current version. Staff has been attending trainings on the updated software along with trainings specific to GAAP financial statements from GFOA and other sources. Training is part of the city’s budget and will continue to allow for staff to learn and grow.

CITY HALL
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-2181 Home of the Jumping Frog - Angelscamp.gov
DATE: April 4, 2023
TO: City Council
FROM: Michelle Gonzalez, Finance Director
RE: APPROVE RESOLUTION 23-41 APPROVING THE PURCHASE OF TWO VEHICLES USING THE FUNDS ALREADY ALLOCATED IN THE 2022-23 FISCAL YEAR BUDGET

RECOMMENDATION
Approve the purchase of two vehicles from the water/wastewater budget for the department, totaling the amount of $108,007.30

BACKGROUND
Water/Wastewater and Public Works current fleet consists of 14 vehicles ranging from 1991 to 2013.

DISCUSSION
The Water/Wastewater and Public Works department has requested to purchase two 2023 Chevrolet Trucks on with a utility body. Staff has included the quotes for the two trucks.

The recommendation is to authorize the purchase of the vehicles now.

FINANCIAL IMPACT
The base for Vehicle 1 is $43,633.79 and Vehicle 2 is $64,373.51 Total Capital Asset estimated to be $108,007.30.

Funding was set aside in the capital budget for the purchase of two vehicles $168,000. There is no need to amend the budget to purchase these assets.

ATTACHMENTS
Chase Chevrolet Quote
Resolution 23-41 Approval of Purchase
7D

Angels Camp City CouncilApril 4, 2023

Angels Camp City Council
April 4, 2023